How should the following sales transaction be recorded in the sales journal by a business that uses a perpetual inventory system? Made a sale in cash (Invoice # 1210) to A. Sander for $800 (cost $620) Select one: a. Account: A. Sander; Invoice #: 1210; Accounts Receivable/Sales: $800 DR/CR; COGS/Merchandise Inventory: $620 DR/CR b. The sales journal is not impacted all. c. Account: A. Sander; Invoice #: 1210; Sales: $800 DR; Merchandise Inventory: $800 DR O d. Account: A. Sander; Invoice #: 1210; Accounts Receivable/Sales: $800 DR/CR; COGS/Merchandise Inventory: $800 DR/CR