Which of the Following Is True of a Purchases Journal

Which of the following is true of a purchases journal?

A) For a periodic inventory system,the Merchandise Inventory DR column is replaced with a column titled Cost of Goods Sold DR.
B) Cash purchases are recorded in the purchases journal.
C) For a perpetual inventory system,a column titled Purchases DR is needed.
D) The Other Accounts DR column is used for purchases on account of items other than merchandise inventory and office supplies.