One account describes the transaction.
The other account describes how that transaction was settled.
The business sold items, so one account is Sales Revenue.
How did the business settle this transaction? Was it sold for credit? No. This would be Accounts Receivable. The transaction involved Cash. So Cash is the second Account.
Anytime Cash is involved, then Cash is always one of the accounts used.
Answer:
Cash and Sales Revenue
The entry follows:
"Cash" $$$$$
"Revenue" or "Sales Revenue" $$$$$
I specified "Revenue" instead of just using Sales in order to clarify that Sales is a type oRevenue account