Mack Industries Uses the Perpetual Inventory System

Mack Industries uses the perpetual inventory system. What is the entry to record a $300 sale on account to customer Jake Sanders, with a $100 cost of sale?

A) Debit Accounts Receivable for $300; credit Sales for $300; debit Cost of Goods Sold for $100; credit Merchandise Inventory for $100.
B) Debit Accounts Receivable for $300; credit Sales for $100; debit Cost of Goods Sold for $300; credit Merchandise Inventory for $100.
C) Debit Accounts Receivable for $300; credit Sales for $300.
D) Debit Sales for $300; credit Accounts Receivable for $300.