Flo-Moo Corp uses a perpetual inventory system and sells $55,000 of goods on account for which it paid $36,000. Which of the following should be included in any entry to record the transaction? a) Debit Sales 55,000 and Debit Cost of Goods Sold 55,000 b) Credit Cost of Goods Sold 36,000 and Credit Merchandise Inventory 36,000 c) Credit Merchandise Inventory 36,000 and Credit Sales 55,000 d) a & c e) Debit Cost of Goods Sold 36,000 and Debit Accounts Receivable 55,000 f) b & d