Which of the following entries or sets of entries would record sales for the month of july of $200,000 for goods costing $119,000 for?

Given:
sales for the month: 200,000
cost of the goods: 119,000

These are the entries on the above transaction.

Assume it is a cash sale:
                                           Debit                Credit
Cash                          200,000
            Sales                                          200,000

If it is receivable: (Accounts or Notes)
                                                              Debit                Credit
Accounts/Notes  Receivable         200,000 
            Sales                                                               200,000

Recognizing the cost of the goods.

Cost of goods sold                          119,000
            Inventory                                                    119,000

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