Adidea Corp. purchased 500 units of merchandise at $15 per unit from a vendor. It pays 50 percent of its purchase with cash and puts the rest on credit. How will the company record this transaction, assuming it uses a perpetual system? 

A. Inventory (debit) 7,500; Cash (credit) 3,750; Accounts receivable (credit) 3,750 

B. Inventory (debit) 7,500; Cost of goods sold (credit) 7,500; Accounts payable (credit) 3,750 

C. Inventory (debit) 7,500; Cash (credit) 3,750; Accounts payable (credit) 3,750 

D. Inventory (debit) 7,500; Purchase (credit) 7,500; Accounts receivable (credit) 3,750