单选题

The Alphabet Soup Company sold $500 of vegetable soup on credit. Which of the following pairs of entries would appear in the general ledger?（）

A、 Credit inventory and debit accounts receivable.
B、 Debit cost of goods sold and credit accounts receivable.
C、 Debit inventory and credit accounts payable.

【正确答案】 A

【答案解析】

A sale on credit would increase accounts receivable and revenue by the selling amount, increase cost of goods sold by the cost, and decrease inventory by the cost. Asset and expense accounts are decreased with credits and increased with debits.