On January 5, Anka Brahtz Company purchased 11 all-terrain vehicles at a cost of $5,400 each. On February 12, they sold 8 vehicles for $6,900 per unit. If Anka Brahtz uses a perpetual inventory system, the journal entry to record the sale on February 12th would include all of the following except:

Select one:

A. A credit to Purchases for $43,200

B. A debit to the Cost of Goods Sold for $43,200

C. A credit to Sales Revenue for $55,200

D. A credit to Inventory for $43,200