On September 12, Vander Company sold merchandise in the amount of $7,100 to Jepson Company, with credit terms of 2/10, 1/30. The cost of the items sold is $5,300. 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): Credit Account Title Sales Accounts Receivable Debit 7,100 7,100 Credit Debit 7,100 Account Title Sales Accounts Receivable Cost of goods sold Merchandise Inventory 7,100 5,380 5,300 Credit Account Title Accounts Receivable Sales Debit 7,100 7,100 Credit Debit 7,100 Account Title Accounts Receivable Sales Cost of goods sold Merchandise Inventory 7,100 5,300 5,300 Credit Account Title Accounts Receivable Sales Debit 5,300 5,300