A company that uses the perpetua inventory system sold goods to a customer on account on June 30 for $48. The company has the following inventory information: Beginning Inventory 20 units at $3 each June 10 Purchase 32 units at $4 sach June 11 Sale 18 units Sale 9 units The company uses the FIFO method of inventory costing. Which of the following journal entries de rectly records the sale on June 307 48 48 DA Accounts Receivable Sales Revenue Cont of Guods Sold Merchandise Inventory 34 34 48 48 OB Sales Revenue Accounts Receivable Cost of Goods Sold Merchandise Inventory 42 42 48 48 OC Accounts Recorabie Sales Cost of Goods Sold Merchandise Inventory 35 36 48 48 OD. Cash Sales Revenue Cost of Goods Solo Merchandise Inventory 35 90