The Main Difference in the Sales Journal Under the Perpetual

Multiple Choice

The main difference in the sales journal under the perpetual and periodic inventory system is:

A) The perpetual system has a column to record cost of goods sold but not the periodic system does not.
B) The sales tax receivable column that is used under the perpetual system but not the periodic.
C) The sales tax payable column that is used under the perpetual system but not the periodic.
D) The accounts receivable column that is used under the perpetual system but not the periodic.
E) The column for recording cash that is used under the perpetual system but not the periodic.