If Merchandise Costing $500 Is Sold on Account for $620,how

Multiple Choice

If merchandise costing $500 is sold on account for $620,how is this transaction recorded when using a perpetual inventory system?

A) Debit Accounts Receivable,credit Sales Revenue for $620;debit Cost of Goods Sold,and credit Inventory for $500.
B) Debit Accounts Receivable and credit Sales Revenue for $620.
C) Debit Cash and credit Sales Revenue for $620;debit Cost of Goods Sold and credit Inventory for $500.
D) Debit Accounts Receivable and credit Sales Revenue for $620;debit Inventory and credit Cost of Goods Sold for $500.