Consider the following: March 15 current year, Erin created a new inventory item named "Bird bath" When creating the item, a beginning quantity of 25 and a cost value of $23.82 per unit was mistakenly entered. what is the effect on the general ledger when Erin saves the new bird bath item? April 20 current year: Sarah bought 80 bags of mulch for $640.00june 12 current year: Sarah bought 75 bags of mulch for $618.75  July 1 current year: Sarah sold 125 bags of mulch to smith landscaping what is the debit entry to cost of goods sold when Sarah records the sale to smith landscaping?