i put B just need to know if its correct

6. Evenson Co. sold merchandise inventory on account, terms n/30, to Brain Crain, $300. The cost of the goods sold was $240. What special journal should the transaction be recorded in, and what is the column used for the $300 ? A. Sales joumal, the $300 should be recorded in the Accounts Receivable DR, Sales Revenue CR column. B. Sales journal, the $300 should be recorded in the Cost of Goods Sold DR, Merchandise Inventory CR column. C. Cash receipts journal, the $300 should be recorded in the Cost of Goods Sold DR, Merchandise Inventory CR column. D. Cash receipts journal, the $300 should be recorded in the Cash DR and Sales Revenue CR columns