The main difference in the sales journal under the perpetual and periodic inventory system is:

A、The column to record cost of goods sold and inventory amounts sold that is used under the perpetual system but not the periodic.;
B、 The sales tax receivable column that is used under the perpetual system but not the periodic.;
C、The sales tax payable column that is used under the perpetual system but not the periodic.;
D、 The accounts receivable column that is used under the perpetual system but not the periodic.;
E、 The column for recording cash that is used under the perpetual system but not the periodic.