39) Triangle Company sold a product on credit for $2,235 to Hexagon Sales. The cost of goods sold was $1,324. Assuming Triangle is following a perpetual inventory system and using a sales journal, it will record $2,235 in the ________. A) Accounts Receivable CR, Sales Revenue DR column B) Accounts Receivable DR, Sales Revenue CR column C) Merchandise Inventory DR, Cost of Goods Sold CR column D) Cost of Goods Sold DR, Merchandise Inventory CR column