True Blue Jeans made a sale for $$12,000$ cash, the cost of these goods was $$7,200.$ When a company uses the perpelual inventory system the joumal entry would be:

A$.$ Accounts Receivable

Sales Revenue

Cost of Goods Sold

Merchandise Inventory

B$.$ Cash

Sales Revenue

Cost of Goods Sold

Merchandise Inventory

C$.$ Cash

Sales Revenue

Merchandise Inventory

Cost of Goods Sold

D$.$ Sales Revenues

Merchandise Inventory

Cash

Cost of Goods Sold

$\backslash$table$[[12,000,2,000],[7,200,7,200]]$

$12,000$

$7,200$

$12,000$

$7,200$

$12,000$

$7,200$

$12,000$

$7,200$

$12,000$

$7,200$

$12,000$

$7,200$