On September $12,$ Vander Company sold merchandise in the amount of $$5,800$ to Jepson Company, with credit terms of $\frac{2}{10},\frac{n}{30}.$ The cost of the items sold is $$4,000.$ Vander uses the periodic inventory system and the gross method of accounting for sales. The journal entry or entries that Vander will make on September $12$ is $($are$)$:

Account Title

Accounts Receivable

Sales

Cost of Goods Sold

Merchandise Inventory

Debit Credit

$5,800$

$5,800$

$4,000$

$4,000$

Debit Credit

Account Title

$4,000$

Sales

Debit Credit

Account Title

Accounts Receivable $5,800$

Sales

$5,800$

Account Title

Debit Credit

Sales

$5,800$

Accounts Receivable

$5,800$

Account Title

Sales

Debit Credit

Accounts Receivable

$5,800$

Cost of Goods Sold $,4,000$

Merchandise Inventory

$5,800$

$4,000$