On November $2,2027,$ Vaughn Company has cash sales of $$6130$ from merchandise having a cost of $$3610.$ The entries to record the day's cash sales using a perpetual inventory system will include

a $$6130$ credit to Cash.

a $$6130$ debit to Accounts Receivable.

a $$3610$ credit to Inventory.

a $$3610$ credit to Cost of Goods Sold.