| a. | Date | Account Title | Debit | Credit | May 3 | Accounts Receivable | 2,750 | | | Sales | | 2,750 | | To record sale to customer on credit | | | | | | | May 3 | Cost of Goods Sold | 5,000 | | | Merchandise Inventory | | 5,000 | | To record cost of sale | | | | | | | |
| b. | Date | Account Title | Debit | Credit | May 3 | Accounts Receivable | 5,000 | | | Sales | | 5,000 | | To record sale to customer on credit | | | | | | | |
| c. | Date | Account Title | Debit | Credit | May 3 | Accounts Receivable | 5,000 | | | Sales | | 5,000 | | To record sale to customer on credit | | | | | | | May 3 | Cost of Goods Sold | 2,750 | | | Merchandise Inventory | | 2,750 | | To record cost of sale | | | | | | | |
| d. | Date | Account Title | Debit | Credit | May 3 | Sales | 5,000 | | | Accounts Receivable | | 5,000 | | To record sale to customer on credit | | | | | | | May 3 | Merchandise Inventory | 2,750 | | | Cost of Goods Sold | | 2,750 | | To record cost of sale | | | | | | | |