On January 5, NCN Company purchased 11 all-terrain vehicles at a cost of $7,200 each. On February 12, they sold 8 vehicles for $9,200 per unit. If NCN uses a perpetual inventory system, the journal entry to record the sale on February 12th would include all of the following except a. a credit to Purchases for $57,600 b. a debit to the Cost of Goods Sold for $57,600 c. A credit to Sales Revenue for $73,600 d. A credit to Inventory for $57,600