On May $1,$ Shilling Company sold merchandise in the amount of $$5,800$ to Anderson, with credit terms of $\frac{2}{10},\frac{n}{30}.$ The cost of the items sold is $$4,000.$ Shilling uses the perpetual inventory system and the gross method. The journal entry or entries that Shilling will make on May $1$ is $($are$)$:

Account Title Debit Credit

Accounts Receivable $5,800$

Sales $5,800$

Account Title

Debit Credit

Sales $=5,800$

Accounts receivable $,5,800$

Account Title

Debit Credit

Sales

$5,800$

Accounts Receivable

$5,800$

Cost of Goods sold $4,000$

Merchandise Inventory $,4,000$

Account Title

Debit Credit

Accounts Receivable $5,800$

Sales $5,800$

Cost of Goods sold $4,000$

Merchandise Inventory

$4,000$

Account Title

Debit Credit

Accounts Receivable $4,000$

Sales

$4,000$