On September 12, Vander Company sold merchandise in the amount of $5,800 to Jepson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Vander uses the periodic inventory system. The journal entry or entries that Vander will make on September 12 is:

Sales	5,800
Accounts receivable		5,800

Sales	5,800
Accounts receivable		5,800
Cost of goods sold	4,000
Merchandise Inventory		4,000

Accounts receivable	5,800
Sales		5,800

Accounts receivable	5,800
Sales		5,800
Cost of goods sold	4,000
Merchandise inventory		4,000

Accounts receivable	4,000
Sales		4,000