A company that uses perpetual inventory system sold goods to a customer on account for 4000. The cost of the goods sold was 2000.00 which of the following journal entries is correctly records this transaction

cost of goods sold 4000

sales revenue 4000

merchandise inventory 4000

cost of goods sold 4000

cost of goods sold 2000

merchandise inventory 2000

cost of goods sold 2000

merchandise Inventory 2000