ing The journal entry to record the purchase of $8,000 of inventory on account under the perpetual inventory system is: O A. debit Inventory, $8,000, credit Accounts Payable, $8,000. OB. debit Purchases, $8,000; credit Accounts Payable, $8,000 O C. debit Inventory, $8,000; credit Cash, $8,000. O D. debit Cost of Goods Sold, 8,000; credit Inventory, $8,000