A Company That Uses the Perpetual Inventory System Sold Goods $$\begin{array} { | c | l | l | } \hline \text { Accounts receivable } & 3300 & \\\hline \text { Cash } & & 3300 \\\hline\end{array}$$

A company that uses the perpetual inventory system sold goods to a customer for cash for $3300.The cost of the sales was $1300.Which of the following journal entries correctly records this transaction?

A) $$\begin{array} { | c | l | l | } \hline \text { Accounts receivable } & 3300 & \\\hline \text { Cash } & & 3300 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | l | } \hline \text { Cash } & 3300 & \\\hline \text { Sales revenue } & & 3300 \\\hline\end{array}$$
$$\begin{array} { | c | l | l | } \hline \text { Cost of sales } & 1300 & \\\hline \text { Inventory } & & 1300 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | l | } \hline \text { Inventory } & 3300 & \\\hline \text { Sales revenue } & & 3300 \\\hline\end{array}$$
D) $$\begin{array} { | c | l | l | } \hline \text { Cost of sales } & 3300 & \\\hline \text { Sales revenue } & & 3300 \\\hline\end{array}$$