A Company That Uses the Perpetual Inventory System Sold Goods $$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & 4,000 & \\\hline \text { Sales Revenue } & & 4,000 \\\hline\end{array}$$

A company that uses the perpetual inventory system sold goods to a customer on account for $4,000. The cost of the goods sold was $2,000. Which of the following journal entries correctly records this transaction?

A) $$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & 4,000 & \\\hline \text { Sales Revenue } & & 4,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Merchandise Inventory } & 4,000 & \\\hline \text { Cost of Goods Sold } & & 4,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 4,000 & \\\hline \text { Cash } & & 4,000 \\\hline\end{array}$$
$$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & 2,000 & \\\hline \text { Merchandise Inventory } & & 2,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 4,000 & \\\hline \text { Sales Revenue } & & 4,000 \\\hline\end{array}$$
$$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & 2,000 & \\\hline \text { Merchandise Inventory } & & 2,000 \\\hline\end{array}$$