. Best Care Pharmacy Ltd (BCPL) sold some medication with a cost of $400 for $900 on account. Assuming BCPL uses the periodic inventory system, the entry to record the cost of medicine sold would be . a. None of the listed b. Dr. Sales Revenue and Cr. Accounts Receivable for $900 c. Dr. Cost of Goods Sold and Cr. Merchandise Inventory for $400 d. Dr. Accounts Receivable and Cr. Sales Revenue for $900