3. Tuba Company purchased 2,000 units of inventory that cost $2.00 each on January 1, 2009. An additional 3,000 units of inventory were purchased on January 12, 2009 at a cost of $2.10 each. Tuba Company sold 4,000 units of inventory on January 20, 2009. Which of the following entries would be required to recognize the cost of goods sold assuming that Tuba Co. uses the perpetual inventory method and a LIFO cost flow Inventory 8,200 Cost of Goods Sold 8,200 a. 8,300 Cost of Goods Sold Inventory b. 8,300 8,200 Cost of Goods Sold Inventory c. 8,200 8,300 Inventory Cost of Goods Sold d. 8,300