Using a perpetual inventory system, how should a company record the sale of inventory costing $$470$ for $$950$ on account?

$\backslash$table$[[$tion$,$Account Title,Debit,Credi$],[1.,$Inventory,$470,],[,$Cost of Goods Sold,,$470],[,$Sales Revenue,$950,],[,$Accounts Receivable,,$950],[2.,\backslash$table$[[$Accounts Receivable$],[$Sales Revenue$]],950,],[,$Cost of Goods Sold,$470,950],[,$Inventory,,$470],[3.,\backslash$table$[[$Inventory$],[$Gain$]],\backslash$table$[[470]],],[,\backslash$table$[[$Sales Revenue$]],,950],[4.,\backslash$table$[[$Accounts Receivable$],[$Sales Revenues$]],950,],[,$Gain,,$]]$

Option $2$

Option $4$

Option $1$

Option $3$