Please refer to the attachment to answer this question:

Mountain Day Spa acid merchandise inventory on credit to Marvin Srn'rth, $40G. Coat of goods sold was $250. When using a manual accounting information system, where should Mountain record this transaction. and what is the appropriate column in which to record Ihe $250? A. Sales [oumah Accounts Receivable DR Sales Revenue CR EC} B. Cash receiplajoumal; Cash DR, Sales Revenue CR c. Saiesioumal; Cost of Goods Sold DR. Merchandise Inventory CR = D. Caah receiplajournal; Cash DR, Accounts Receivable CR