A Company That Uses the Perpetual Inventory System Purchased an Order

A company that uses the perpetual inventory system purchased an order of 500 pallets of industrial soap for $8,000 and paid $750 for the freight-in.The company sold the whole lot to a supermarket chain for $10,000 on account.Which of the following entries correctly records the Sales revenue?

A) $$\begin{array} { | c | r | r | } \hline \text { Accounts receivable } & 10,000 & \\\hline \text { Sales revenue } & & 10,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Inventory } & 10,000 & \\\hline \text { Cost of goods sold } & & 10,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Cost of goods sold } & 10,000 & \\\hline \text { Sales revenue } & & 10,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Sales revenue } & 10,000 & \\\hline \text { Inventory } & & 10,000 \\\hline\end{array}$$