A Company That Uses the Perpetual Inventory System Sold Goods $$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & 800 & \\\hline \text { Sales Revenue } & & 800 \\\hline\end{array}$$

A company that uses the perpetual inventory system sold goods for $2,400 to a customer on account.The company had purchased the inventory for $800.Which of the following journal entries correctly records the cost of goods sold?

A) $$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & 800 & \\\hline \text { Sales Revenue } & & 800 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Merchandise Inventory } & 800 \\\hline \text { Cost of Goods Sold } & & 800 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & 800 & \\\hline \text { Merchandise Inventory } & & 800 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 800 & \\\hline \text { Sales Revenue } & & 800 \\\hline\end{array}$$