Part of the journal entry to record the cost of an item for $28 that sold for $38 cash under the perpetual inventory system is: A. debit Cash, $38; credit Inventory S38. O B. debit Sales, $38; credit Cost of Goods Sold, $28; credit Cash, $10. O C. debit Cost of Goods Sold, $38; sales, $38. O D. debit Cost of Goods Sold $28; credit Inventory, $28. Click to select your