Date Account Titles Debit Credit Perpetual-FIFO Oct. 10 Oct. 12 (To record cash sales.) Oct. 12 (To record cost of goods sold.) Perpetual-Weighted Average Oct. 10 Oct. 12 (To record cash sales.) Oct. 12 (To record cost of goods sold.) Date Account Titles Debit Credit Perpetual-FIFO Oct. 10 Oct. 12 (To record cash sales.) Oct. 12 (To record cost of goods sold.) Perpetual-Weighted Average Oct. 10 Oct. 12 (To record cash sales.) Oct. 12 (To record cost of goods sold.)