This Question a pe A company sold merchandise with a cost of $213 for $440 on count. The ser uses the perpetual invertory wystem. The entry to record the cost of merchandise old would include O A debit to cash and a credit to Sales Revenue for $440 OB. debit to Merchandise Inventory for $213 and a credit to Cost of Goods sold for 5213 OC. a debit to Cost of Goods Sold and a credit to Merchandise Inventory for $213 OD. a debil to Sales Revenue and a credit to Cash for $440