A$.$ Cash recripts journal, the $$300$ shoud te secorded in tie Cash DR and Sales Reverve CR cokmm.

B$.$ Soles purral, the $$300$ shoubd te mecorded in the Coot of Goods Sold DR$,$ Merchandise Imertory CR cokrn

C$.$ Cash receipes journal, the $$300$ should be recorded in tie Cost of Coods Sold DR$,$ Merchandise Imertory CR codirn

D$.$ Sales pournal, Bre $$300$ should te necorded in the Accounts Receivatie DR$,$ Sales Reverue CR column.