If a company uses the perpetual inventory system, with every transaction of sale, the accountant must record: O a. a debit to Cost of Goods Sold and a credit to Merchandise Inventory for the amount of the sale. O b. a debit to Merchandise Inventory and a credit to Cost of Goods Sold for the cost of the inventory sold. c. a debit to Merchandise Inventory and a credit to Cost of Goods Sold for the amount of the sale. O d. a debit to Cost of Goods Sold and a credit to Merchandise Inventory for the cost of the inventory sold.