Marietta Corporation uses a perpetual inventory system. All of its sales are made on account. The company sells merchandise costing $3,000 at a sales price of $4,300. In recording this transaction, Marietta will make all of the following entries except:

a. Credit Sales, $4,300.

b. Credit Inventory, $4,300.

c. Debit Cost of Goods Sold, $3,000.

d. Debit Accounts Receivable, $4,300.