On December 1, 2018, XYZ Company agreed to pay $10,000 to a supplier for goods to be delivered on January 31, 2019. Payment for the goods will be made within 30 days after delivery. XYZ Company did not record a journal entry on December 1, 2018, and no adjusting entries have been made during the year. Which of the following is the appropriate adjusting journal entry to be recorded on December 31, 2018? DR Cost of Goods Sold $5.000 CR Accounts Payable $5,000 DR Accounts Payable $10,000 CR Cost of Goods Sold $10,000 NO ADJUSTING ENTRY NECESSARY DR Cost of Goods Sold $10,000 CR Accounts Payable $10,000 DR Inventory S10,000 CR Accounts Payable $10,000 DR Inventory $5,000 CR Accounts Payable $5,000 DR Accounts Payable $5,000 CR Cost of Goods Sold $5,000