A company that uses the perpetual inventory system sold goods to a customer on account for $4000. The cost of the goods sold was $2000. Which of the following journal entries correctly records this transaction? O A 4000 Cost of Goods Sold Sales Revenue 4000 4000 4000 2000 2000 4000 B) Accounts Receivable Sales Revenue Cost of Goods Sold Merchandise Inventory c) Accounts Receivable Cash Cost of Goods Sold Merchandise Inventory D) Merchandise Inventory Cost of Goods Sold 4000 2000 2000 4000 4000