Question 12 2 pts Crafty Creations started a small business to sell crafts on Etsy. On January 1, the company recorded a $9,300 sale and immediately collected cash from the customer. The inventory cost $6,600. What accounts would be used for the journal entry to record the sales revenue portion of this transaction and how would they be affected? O Debit Sales; Credit Cash O Debit Merchandise Inventory; Credit Cost of Goods Sold Debit Cash; Credit Cost of Goods Sold Debit Cost of Goods Sold; Credit Merchandise Inventory O Debit Cash; Credit Sales