Dari Lowey uses a perpetual inventory system. On May 4th, Carolina purchased merchandise inventory on account. The inventory cost $2,800 and is expected to sell for $4,600. How should Dari record the purchase?

Cost of goods sold 2,800Deferred sales revenue 1,800Sales in advance 4,600

Cost of goods sold 2,800Inventory payable 2,800

Inventory 2,800Accounts payable 2,800

Cost of goods sold 2,800Profit 1,800Sales payable 4,600