A company sells goods at a selling price of $20,000. The cost of the goods is $15,000. Under a perpetual inventory system, the journal entries prepared to record the sale will include one with a debit to: A. Inventory and a credit to Sales Revenue for $15,000. B. Cost of Goods Sold and a credit to Inventory for $15,000. C. Inventory and credit to Sales Revenue for $20,000. D. Cost of Goods Sold and a credit to Sales Revenue for $15,000