81. The proper journal entry to record the receipt of $540 of inventory purchased on account in a perpetual inventory system would be: a. Inventory 540.00 Accounts Payable 540.00 b. Office Supplies 540.00 Accounts Payable 540.00 C. Purchases 540.00 Accounts Payable 540.00 d. Purchases 540.00 Accounts Receivable 540.00