Russell Merchandising uses the perpetual inventory system. Which of the followingstatements is correct?

Russell Merchandising uses the perpetual inventory system. Which of the followingstatements is correct?a. When Russell records a sale, it should also debit inventory.b. When Russell records a sale, it should also credit inventory.c. When Russell records a sale, it should also credit cost of goods sold.d. When Russell records a sale, it should also debit cost of goods available for sale.