On October 1, Cullumber Publishing Company sells books with a cost of $2900 and a sales price of $5900 to Big Bear Bookstore with an agreement that Big Bear may return for full credit any books not sold in six months. Historically, Big Bear has returned approximately 20% of the books from purchased from Cullumber. Cullumber uses a perpetual inventory system. The October 1 journal entry to record the sale will include O a debit to Cost of Goods Sold for $2900, O a credit to Sales Revenue for $4720. O a credit to Sales Revenue for $5900. CO No entry will be made to record the sale until the return period has expired.