ABC Corporation uses a perpetual inventory system. All of its sales are made on account. The company sells merchandise costing $$2,500$ at a sale price of $$8,000.$ In recording this transaction, ABC will make all of the following entries except

Credit Sales, $$8,000$

Debit Inventory, $$2,500$

Debit Cost of Goods Sold, $$2,500$

Debit Accounts Receivable, $$8,000$