choose only the correct answer, don't include solution $-$A motorcycle dealership has the following parts in stock: $100$ tires at a cost of $$50$ each, $30$ batteries at a cost of $$80$ each and $20$ helmets at a cost of $$100$ each. The business uses a perpetual inventory system. If $10$ tires are sold for $$70$ each and $20$ batteries are sold for $$100$ each, which of the following journal entry is required to record the sale?

Select one:

a$.$ Debit Sales Revenue $$2,700,$ Credit Cash $$2,700$; Debit COGS $$2,100,$ Credit Merchandise Inventory $$2,100$

b$.$ Debit Cash $$2,700,$ Credit Sales Revenue $$2,700$; Debit COGS $$2,100,$ Credit Merchandise Inventory $$2,100$

c$.$ Debit Cash $$2,100,$ Credit Sales Revenue $$2,100$

d$.$ Debit Sales Revenue $$2,700,$ Credit Cash $$2,700$