Sales totaling 18,000 were made to customers. 60% was collected this quarter and rest paid next quarter. The goods that was sold had cost the company $13,000 when they were purchased, what is the journal entry?

Debit Cash for 18,000 * 60%
Debit Accounts Receivalbe for 18,000 * 40%
Credit Sales Revnue for 18,000

Debit Cost of Goods Sold for 13,000
Credit Merchandise Inventory or other appropriate account for 13,000