A company that uses the perpetual inventory system sold goods to a customer on account for $2,100. The cost of the goods sold was $1,050. Which of the following journal entries correctly records this transaction?

A)
Cost of Goods Sold 2,100
Sales Revenue 2,100

B)
Merchandise Inventory 2,100
Costs of Goods Sold 2,100

C)
Accounts Receivable 2,100
Cash 2,100

Costs of Goods Sold 1,050
Merchandise Inventory 1,050

D)
Accounts Receivable 2,100
Sales Revenue 2,100

Costs of Goods Sold 1,050
Merchandise Inventory 1,050

D

Business

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