Feathertouch Company Sold Merchandize Worth $800 on Credit,terms N/15 B)

Feathertouch Company sold merchandize worth $800 on credit,terms n/15.The merchandize sold had cost $550.What is the required journal entry to record the transaction under the perpetual inventory system?

A)
$\begin{array}{l}\text { Accounts Receivables } &800 \\\text { Sales }&&800\\\\\text { Cost of Goods Sold }&550\\\text { Merchandize Inventory }&&550\end{array}$
B)
$\begin{array}{l}\text { Sales } &800 \\\text { Accounts Receivables }&&800\\\\\text { Merchandize Inventory }&550\\\text { Cost of Goods Sold }&&550\end{array}$
C)
$\begin{array}{l}\text { Accounts Receivables } &800 \\\text {Merchandize Inventory }&&800\\\\\text {Cost of Goods Sold }&250\\\text { Merchandize Inventory }&&250\end{array}$
D)
$\begin{array}{lll}\text { Merchandize Inventory }&800 \\\quad \text { Sales }&&800\\\\\text { Cost of Goods Sold }&550\\\text { Merchandize Inventory }&& 550 \end{array}$