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Question 8 When using a perpetual inventory system, no Purchases account is used. A a Cost of Goods Sold account is used. B. two entries are required to record a sale. c. All of these are correct. D. Question 9 Which of the following is a characteristic of a perpetual inventory system? Inventory purchases are debited to a Purchases account. A Inventory records are not kept for every item. B. Cost of goods sold is recorded with each sale. C. Cost of goods sold is determined as the amount of purchases less the change in inventory. D