A company purchased inventory for

$1,300

per unit. The company later sold one unit of the inventory for cash of

$1,900.

Under the perpetual inventory system, which accounts will be debited to record the sale?

A.Cash,

$1,900;

Cost of Goods Sold,$1,300

B.Cash,

$1,900;

Inventory, $1,300

C.Cash,

$1,900;

Inventory, $600

D.Cash,

$1,900;

Cost of Goods Sold, $ 600