On August $20,2017,$ Lockman Limited incurs the following costs related to inventory, all of which were paid in cash:

$\backslash$table$[[$Invoice $($inventory$)$ cost$,125,000],[$Sales tax on inventory purchased,$5,000],[$Cost to market inventory to customers,$800],[$Inventory delivery cost,$3,000],[$Cost to insure inventory during shipment$/$delivery$,200],[$Inventory packaging and inspection costs,$800],[$Cost to clean inventory sitting on retail shelves for too long,$500],[$TOTAL$,135,300]]$

What journal entry should Lockman Limited record associated with these costs?

Account

Debit

Credit