When Merchandise Is Sold and the Perpetual System of Inventory

When merchandise is sold and the perpetual system of inventory is used, the journal entry for a sale would include

A) debiting Accounts Receivable and crediting Sales.
B) debiting Accounts Receivable and crediting Merchandise Inventory.
C) debiting Accounts Receivable and crediting Cost of Goods Sold.
D) debiting Cost of Goods Sold and crediting Sales.