A company sold merchandise with a cost of $222 for $470 on account. The seller uses the perpetual inventory system. The entry to record the cost of merchandise sold would include O A a debit to Merchandise Inventory for $222 and a credit to Cost of Goods Sold for S222 OB a debit to Cost Goods Sold and a credit to Merchandise Inventory for $222 OC, a debit to Cash and a credit to Sales Revenue for $470 OD a debit to Sales Revenue and a credit to Cash for $470