When Merchandise Is Purchased on Account Under the Perpetual Inventory

When merchandise is purchased on account under the perpetual inventory system, the journal entry is:

A) debit Purchases and credit Accounts Payable.
B) debit Accounts Payable and credit Inventory.
C) debit Inventory and credit Accounts Payable.
D) debit Accounts Payable and credit Purchases.
E) debit Purchases and credit Cash.