If a Company Uses a Periodic Inventory System, Which of the Following

If a company uses a periodic inventory system, which of the following entries is required to record the sale of merchandise on credit?

A) $\begin{array} { | c | } \hline \text { Accounts Receivable } \\\hline \text { Sales Revenue } \\\hline\end{array}$
B) $\begin{array} { | c | } \hline \text {Purchases } \\\hline \text { Cost of Goods Sold } \\\hline\end{array}$
C) $\begin{array} { | r | } \hline \text { Cost of Goods Sold } \\\hline \text { Purchases } \\\hline\end{array}$
D) $\begin{array} { | c | } \hline \text { Accounts Payable } \\\hline \text { Sales Revenue } \\\hline\end{array}$