Under a perpetual inventory system, which accounts would be closed to Income Summary with credits? O A. Sales Returns and Allowances and Sales Revenue OB. Sales Discounts, Sales Returns and Allowances, and Cost of Goods Sold O C. Sales Revenue and Cost of Goods Sold OD. Sales Returns and Allowances, Sales Revenue, and Inventory A cheque issued to settle an account for $145 was recorded on the books as $1,450. On a bank reconciliation, this will appear as O A. a deduction from the book balance OB. an addition to the book balance OC. an addition to the bank balance OD. a deduction from the bank balance