A company sold merchandise with a cost of $$215$ for $$390$ on account. The seller uses the perpetual inventory system. The entry to record the cost of merchandise sold would include $q,$

A$.$ a debit to Cash and a credit to Sales Revenue for $$390$

B$.$ a debit to Merchandise Inventory for $$215$ and a credit to Cost of Goods Sold for $$215$

C$.$ a debit to Sales Revenue and a credit to Cash for $$390$

D$.$ a debit to Cost of Goods Sold and a credit to Merchandise Inventory for $$215$