A Company Uses a Cash Receipts Journal (Periodic System)as Shown

Multiple Choice

A company uses a cash receipts journal (periodic system) as shown below:
$$\begin{array} {|c|c|c|c|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline\\\hline\\\hline\end{array}$$
How would the following transactions be recorded in this cash receipts journal?
12/10 Sold merchandise to Cat Company for $7,500 cash (cost is $4,250)
12/11 Sold merchandise on credit to Dog,Inc,Invoice No.852,for $4,000 (cost is $2,200) Terms are 2/10,n/30.

A) $$\begin{array} {|l|l|l|l|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10&\text{Sales}&\text{Cash Sales}&7,500 \\\hline12 / 11 &\text{Sales}&\text{Credit}&&&4,000\\&&\text{Sales}\\\hline\end{array}$$
B) $$\begin{array} {|l|l|l|l|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10&\text{Sales}&\text{Cash Sales}&7,500&&&7,500 \\\hline12 / 11 &\text{Sales}&\text{Credit}&&80&3,920\\&&\text{Sales}\\\hline\end{array}$$
C) $$\begin{array} {|l|l|l|l|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10&\text{Sales}&\text{Cash Sales}&7,500&&&&7,500 \\\hline12 / 11 &\text{Sales}&\text{Credit}&&80&3,920&4,000\\&&\text{Sales}\\\hline\end{array}$$
D) $$\begin{array} {|l|l|l|l|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10&\text{Sales}&\text{Cash Sales}&7,500&&&&7,500 \\\hline\\\hline\end{array}$$
E) $$\begin{array} {|l|l|l|l|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10&\text{Sales}&\text{Cash Sales}&7,500&&&7,500 \\\hline\\\hline\end{array}$$