Under the Perpetual Inventory System,the Journal Entry to Record Cost $$\begin{array} { | l | r | l | } \hline \text { Cost of Goods Sold } & \chi \chi & \\\hline \text { Sales } & & \chi \chi \\\hline\end{array}$$

Under the perpetual inventory system,the journal entry to record cost of goods sold:

A) $$\begin{array} { | l | r | l | } \hline \text { Cost of Goods Sold } & \chi \chi & \\\hline \text { Sales } & & \chi \chi \\\hline\end{array}$$
B) $$\begin{array} { | l | r | l | } \hline \text { Merchandise Inventory } & \chi \chi & \\\hline \text { Sales } & & \chi \chi \\\hline\end{array}$$
C) $$\begin{array} { | c | r | l | } \hline \text { Cost of Goods Sold } & \chi \chi & \\\hline \text { Merchandise Inventory } & & \chi \chi \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Sales } & \chi \chi & \\\hline \text { Merchandise Inventory } & & \chi \chi \\\hline\end{array}$$