Washington warehouse is a small retail business that specializes in the sale of top-of-the-line televisions. this year, the store has begun to carry the flat tv manufactured by bass co. thus far, washington has recorded the following transactions involving the flat tv: jan. 5 purchased 8 flat tvs at a unit cost of $1,400 jan. 18 purchased 5 additional flat tvs at $1,400 each feb. 12 sold 9 flat tvs to the duke hotel for $15,300 refer to the information above. if washington uses a perpetual inventory system, the journal entry to record the purchase on january 18th would include which of the following? a. a debit to the purchases account for $38,250. b. a debit to the cost of goods sold for $38,250. c. a credit to inventory for $38,250. d. a debit to inventory for $38,250.