Question 21 (2.5 points) Saved On March 5, Ravelli Company purchased 11 cisterns at a cost of $3,600 each. On April 12, they sold 8 cisterns for $4,600 per unit. If Ravelli uses a perpetual inventory system, the journal entry to record the sale on April 12th would include all of the following except: A credit to Sales Revenue for $36,800 A credit to Purchases for $28,800 O A credit to Inventory for $28,800 A debit to the Cost of Goods Sold for $28,800 Question 26 (2.5 points) An adjusting entry might take the form of each of the following except: O A debit to a liability account and a credit to a revenue account A debit to an expense account and a credit to a liability account A debit to an asset account and a credit to a revenue account A debit to an expense account and a credit to a revenue account