California Corporation Sold a Product for $7,150 to Alliance Enterprises

California Corporation sold a product for $7,150 to Alliance Enterprises on credit.The cost of goods sold is $5,650.Assuming the firm is following a perpetual inventory system and using a sales journal,it will record $5,650 in the ________.

A) Accounts Receivable DR,Sales Revenue CR column
B) Cost of Goods Sold DR,Merchandise Inventory CR column
C) Merchandise Inventory DR,Cost of Goods Sold CR column
D) Sales Revenue DR,Accounts Receivable CR column