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What is the correct entry to write off the inventory under perpetual method? What is the correct entry to write off the inventory under perpetual

What is the correct entry to write off the inventory under perpetual method?
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What is the correct entry to write off the inventory under perpetual method? Dr. Cost of Goods sold Cr. Inventory Account B Dr. Sales Cr. Cost of Goods sold Dr. Sales Cr. Inventory Account Dr. Inventory Account Cr. Cost of Goods sold

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