Which of the Following Journal Entries Is Not Consistent with the Use

Multiple Choice

Which of the following journal entries is not consistent with the use of a perpetual inventory system? A. Inventory
$\quad$ Accounts payable
B. Cost of goods sold
$\quad$ Inventory
C. Purchases
$\quad$ Accounts payable
D. Accounts receivable
$\quad$ Sales revenue

A) Option A
B) Option B
C) Option C
D) Option D