【单选题】On November 3, Z-Mart sold $3,400 of merchandise on credit. The merchandise has a cost basis to Z-Mart of $2,600. Then which of the following entry is right for it?
A.
Dr.: Accounts Receivable 3400 Cr.: Sales 3400
B.
Dr.: Cost of Good Sold 2600 Cr.: Merchandise Inventory 2600
C.
Dr.: Accounts Receivable 3400 Cr.: Sales 3400 Dr.: Cost of Good Sold 2600 Cr.: Merchandise Inventory 2600
D.
Dr.: Merchandise Inventory 2600 Cr.: Cost of Good Sold 2600