9) Tetra Co. uses the perpetual inventory system and a FIFO cost flow method. On January 1, the company purchased 2,000 units of inventory that cost $4.00 each. On January 12, the company purchased an additional 3,000 units of inventory at a cost of $4.20 each. On January 20, Tetra Company sold 4,000 units of inventory Which of the following entries would be required to recognize the cost of goods sold on that date? 9) A-i ost of 16,400 16,400 Inventory B) Inventory Cost of goods sold 16,400 16,400 C) Inventory Cost of goods sold 16,600 16,600 D) Cost of goods sold Inventory 16,600 16,60