Which of the following entries would be made to record the purchase of inventory on account, if a company uses the perpetual inventory system? A) a debit to Purchases and a credit to Accounts Payable B) a debit to Accounts Payable and a credit to Purchases C) a debit to Merchandise Irventory and a credit to Accounts Payable D) a debit to Acoounts Payable and a credt to Merchandise Inventory