9) Refer to the above data. If Washington uses a perpetual inventory system, the journal entry to record the sale on February 12th would include all of the following except:

A. A debit to the Cost of Goods Sold for $15,300.

B. A credit to Sales Revenue for $18,200.

C. A credit to Purchases for $15,300.

D. A credit to Inventory for $15,300