Under the perpetual inventory system which journal entry would indicate a purchase of merchandise?

Select one:

a.

Debit, Purchases and credit, Cash.

b.

Debit, Costs of Goods Sold and credit, Inventory.

c.

Debit, Inventory and credit, Cash.

d. credit, Purchases and Debit, Cash

e.

Debit, Inventory and credit, Cost of Goods Sold.