A company that uses the perpetual inventory system sold goods to a customer on account for $4,000. The cost of the goods sold was $2,000. Which of the following journal entries correctly records this transaction? 4,000 O A. Cost of Goods Sold Sales Revenue 4,000 4,000 O B. Merchandise Inventory Cost of Goods Sold 4,000 4,000 4,000 O C. Accounts Receivable Sales Revenue Cost of Goods Sold Merchandise Inventory 2,000 2,000 4,000 OD. Accounts Receivable Cash Cost of Goods Sold Merchandise Inventory 4,000 2,000 2,000