ventory system and the gross method. The journol entry or entries that Shilling wal make on Moy 1 is fare) ventory system and the gross method. The journol entry or entries that Shilling wal make on Moy 1 is fare) 26 \begin{tabular}{|l|c|c|} \hline Account Title & Debit & Credit \\ \hline Sales & 5,800 & \\ \hline Accounts Receivable & & 5,800 \\ \hline Cost of Goods sold & 4,000 & \\ \hline Merchandise Inventory & & 4,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Account Titie & Debit & Credit \\ \hline Accounts Receivable & 5,800 & \\ \hline Sales & & 5,800 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & Debit & Credit \\ \hline Accounts Receivable & 5,800 & \\ \hline Sales & & 5,800 \\ \hline Cost of Goods sold & 4,000 & \\ \hline Merchandise Inventory & & 4,009 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Account Title & Debit & Credit \\ \hline Accounts Receivable & 4,000 & \\ \hline Sales & & 4,000 \\ \hline \end{tabular}