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