A company that uses the perpetual inventory system purchased 500 pallets of industrial soap for $10,000 and paid $950 for the freight-in. The company sold the whole lot to a supermarket chain for $13,000 an account. Which of the following entries correctly records the sale? O A. Merchandise Inventory O B. Accounts Receivable 13 Cost of Goods Sold 13,000 13,000 10,000 13,000 10,950 13,000 Sales Revenue Cost of Goods Sold 13,000 Merchandise Inventory 10,000 O C. Accounts Receivable Sales Revenue Cost of Goods Sold 13,000 10,950 13,000 Merchandise Inventory D. Cost of Goods Sold Sales Revenue