Bellarus Inc. is a new business. During its first year of business, Bellarus purchased 10,000 widgets from a supplier for $3 each. Bellarus paid $2,000 in shipping charges to have the widgets shipped to Bellarus. Bellarus sold all of the widgets in Year 1 for S5 each. Bellarus paid S3,000 to have the widgets shipped to the customers Bellarus will report cost of goods sold equal to: A 32000 OB. 35000 C.51000 D. 30000 OE.50000