47) A company that uses the perpetual inventory system sold goods to a customer on account for $2,100. The cost of the goods sold was $1,050. Which of the following journal entries correctly records this transaction? A) Cost of Goods Sold 2,100 Sales Revenue 2,100 2,100 B) Accounts Receivable Sales Revenue 2,100 Costs of Goods Sold 1,050 Merchandise Inventory 1,050 CAccounts Receivable 2,100 Cash 2,100 Costs of Goods Sold 1,050 Merchandise Inventory 1,050 D) Merchandise Inventory Costs of Goods Sold 2,100 2,100