On September 12, Ryan Company sold merchandise in the amount of $7,600 to Johnson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,900. Ryan uses the periodic inventory system and the net method of accounting for sales. The journal entry or entries that Ryan will make on September 12 is (are):

• Accounts receivable	7,600
  Sales		7,600

• Accounts receivable	7,448
  Sales		7,448

• Accounts receivable	7,448
  Sales		7,448
  Cost of goods sold	4,900
  Merchandise Inventory		4,900

• Sales	7,600
  Accounts receivable		7,600

• Accounts receivable	7,600
  Sales		7,600
  Cost of Goods Sold	4,900
  Merchandise inventory		4,900