Which account is used in the periodic method but not the perpetual metrhod? Select one: a. Cost of Goods Sold b. Purchases c. Sales Revenue d. Inventory Given the following for the Whittier Company Freight-Out Sales Revenue Inventory, January 1 Inventory, December 31 Freight-In Bad Debt Expense Purchases Purchase Returns and Allowances 1,500 Interest Revenue Cost of Goods Sold is: $6,000 80,000 15,000 12,000 4,000 2,000 38,000 5,000 Select one: a. $45,500 b. $41,500 c, $48,500 d. $43,500 ? e. $50,500