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)
$\begin{array}{llr} \text { Accounts Receivables } &800\\ \text { Sales} &&800\\\\ \text { Cost of Goods Sold} &550\\ \text { Merchandize Inventory} &&550\end{array}$


B)
$\begin{array}{lc}\text { Sales } & 800 \\\text { Accounts Receivables } && 800 \\\\\text { Merchandize Inventory } & 550 \\\text { Cost of Goods Sold } &&550\end{array}$
C)
$\begin{array}{llr} \text {Accounts Receivables } & 800\\ \text { Merchandize Inventory } & & 800\\\\ \text { Cost of Goods Sold} &250\\ \text { Merchandize Inventory } &250\end{array}$

D)
$\begin{array}{lcc}\text { Merchandize Inventory }& 800 \\\text { Sales }& & 800\\\\\text { Cost of Goods Sold }& 550 \\\quad \text { Merchandize Inventory }& & 550\end{array}$