Northern Corporation sold goods to Eastern Enterprises for$1,000 on account. Cost of goods sold was$745. Northern uses a perpetual inventory system and special journals. The cost of goods sold is recorded in the________ column of the sales journal.

A.

Sales RevenueDR, Accounts Receivable CR

B.

Cost of Goods SoldCR, Merchandise Inventory DR

C.

Accounts ReceivableDR, Sales Revenue CR

D.

Cost of Goods SoldDR, Merchandise Inventory CR