Part of the Journal Entry to Record the Cost of an Item

Multiple Choice

Part of the journal entry to record the cost of an item for $28 that sold for $42 cash under the perpetual inventory system is:

A) debit Sales, $42; credit Cost of Goods Sold, $28; credit Cash, $14.
B) debit Cost of Goods Sold, $42; sales, $42.
C) debit Cash, $42; credit Inventory $42.
D) debit Cost of Goods Sold $28; credit Inventory, $28.