A company sold merchandise with a cost of $ $210$ for $ $360$ on account. The seller uses the perpetual inventory system. The entry to record the cost of merchandise sold would include$\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

a debit to Sales Revenue and a credit to Cash for $ $360$

B$.$

a debit to Cash and a credit to Sales Revenue for $ $360$

C$.$

a debit to Merchandise Inventory for $ $210$ and a credit to Cost of Goods Sold for $ $210$

D$.$

a debit to Cost of Goods Sold and a credit to Merchandise Inventory for $ $210$