Under the perpetual inventory system, two journal entries are used to record the sale of merchandise. One entry records the Sales Revenue and another entry records the Cost of Goods Sold a) a debit to Sales Revenue and a credit to Cash for $440 b) a debit to Cash and a credit to Sales Revenue for $440 c) a debit to Cost of Goods Sold and a credit to Merchandise Inventory for $213 O d) a debit to Merchandise Inventory for $213 and a credit to Cost of Goods Sold for $213