BetterBuy Sells a Computer from Inventory for $599 on Credit

BetterBuy sells a computer from inventory for $599 on credit. BetterBuy originally bought the computer from IBM for $395 and uses the perpetual inventory system. How is the sale recorded in Bet terBuy's journal entries?

A) Debit Cash for $599, credit Sales for $599; debit Inventory for $395 and credit Cost of Goods Sold for $395.
B) Debit Accounts Receivable for $599, credit Inventory for $395, and credit Retained Earnings for $204.
C) Debit Accounts Receivable for $599, credit Sales for $599; debit Cost of Goods Sold for $395 and credit Inventory for $395.
D) Debit Inventory for $395, debit Cost of Goods Sold for $204, and credit Accounts Receivable for $599.