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For a merchandiser like Best Buy that makes a Credit Sale to a customer of an IPad for $1,000 while Best Buy paid $300 when it purchased the IPad from its Vendor, Apple, Inc: What is/are the entries that Best Buy would make upon the sale to its customer? #1. A. Sales COGS $1,000 $1,000 Inventory $300 Accounts Receivable $300 B. COGS $1,000 Accounts Receivable $1,000 Sales Inventory $300 $300 C. Accounts Receivable Sales $1,000 $1,000 COGS Inventory $300 $300 #2. A company purchased $2,000 of merchandise from a Vendor on April 5th with terms 3/10, n/30. On April 8th, it returned $300 worth of merchandise to the Vendor. On April 18th, it paid the full amount it owed to its Vendor. The entry to record the Cash Payment to its Vendor on April 18th would be: A. Accounts Payable $1,700 Merchandise Inventory $51 Cash $1,649 B. Accounts Payable Cash $1,700 $1,700 #3. A Company's Sales are $900,000, it has Net Sales of $780,000, COGS of $220,000 and Gross Profit of $560,000. What is the Company's Gross Margin Ratio ? A. 71.8% B. 87.8% C. 60.7%