Merchandise sold is shipped to Roux Company,terms 2/10 N/30. The selling price is 15,000. Gross profit on this sale is 35%. Can you give me the journal entry for this transaction please?

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Debit Accounts Reveivable for 15,000
Credit Sales Revenue for 15,000

Debit COGS for 9,750 (15,000 * 65%)
Credit Inventory Account for 9,750