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Which of the following accounts are affected by a shipment o

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Which of the following accounts are affected by a shipment of goods to a customer?
which of the following accounts are affected by a shipment of goods to a customer?
以下那些款项被对顾客的货物的运送所影响?
a.accounts payable(应付款项)
b.accounts receivable(应收账款)
c.cost of goods sold (销货成本)
d.finished goods inventory (制成品存货)
e.bank account (银行存款)
答案有三个.
\c\d\