A company sold merchandise with a cost of $500 for $3,000 on account. The seller uses the perpetual inventory system. The entry to record the sale would be: O A. Cash 3,000 Sales Revenue 3,000 Cost of Goods Sold 500 Merchandise Inventory 500 OB. Cash 3.000 Sales Revenue 3.000 Merchandise Inventory 500 Cost of Goods Sold 500 O C. Accounts Receivable 3,000 Sales Revenue 3,000 Cost of Goods Sold 500 Merchandise Inventory 500 O D. Sales Revenue 3.000 Merchandise Inventory 3.000 Cash 500 Cost of Goods Sold 500