On February 26, Entity B purchased $5,000 of merchandise from Entity C, terms 2/10, net 30. The merchandise cost Entity C $2,500. Both Entity B and Entity C use perpetual inventory systems. Entity C's (seller's) entry record this transaction is: Dr. Inventory 5,000 Cr. Accounts Payable 5,000 5,000 Dr. Accounts receivable Cr. Sales 5,000 5,000 5,000 Dr. Accounts Receivable Cr. Sales Dr. Cost of goods sold Cr. Inventory 2,500 2,500 None of the above