What journal it is

Journal Entries Accounts title Debit Inedit Serial (4 ) Date 1 i ) Accounts Receivable - Dn 6, 000 6, 000 lept - 1 sales revenue ii ) cost of goods sold - Dn 4, 200 Merchandise Inventory ( 4, 200 2 Merchandise Inventory_ on 3, 000 ept - 2 Accounts Payable - cn 3,000 3 Delivery expense Dn 930 pt- 3 cash 930 4 Accounts Payable - Dre cpt - 4 250 Merchandise Inventory Ce 250 5 i ) Accounts neceivable - DR 1, 800 upt- 9 sales revenue in 1, 800 i ) cost of goods sold Dn 1. 500 Merchandise Inventory_in 1, 500 6 Cash pt-13 Accounts receivable - in 6,000