A company that uses the perpetual inventory system sold goods to a customer on account for $2,300. The cost of the goods sold was $1,150. Which of the following journal entries correctly records this transaction? 2,300 2,300 2,300 2,300 1,150 1,150 O A. Cost of Goods Sold Sales Revenue OB. Accounts Receivable Sales Revenue Cost of Goods Sold Merchandise Inventory OC. Accounts Receivable Cash Cost of Goods Sold Merchandise Inventory OD. Merchandise Inventory Cost of Goods Sold 2,300 2,300 1,150 1,150 2,300 2,300