Using a perpetual inventor) the entry to record the sale of merchandise on account includes debit to Sales debit to Merchandise Inventory credit to Merchandise Inventor. credit to Accounts Receivable of the following accounts has a normal debil balance? a. Accounts Payable b Merchandise inventor> Sales Interest Revenue Merchandise is ordered on November 10. the merchandise is shipped by the seller and the invoice is prepared, dated, and mailed have the seller on November 13;