On January 1, 2021, Tekno Inc. had an inventory of 500 PCs at a cost of $200 each. On January 28, Tekno sold 20 PCs to ABC Co. for $222 each, terms 3/15, n/30. Assuming the company uses a perpetual inventory system, which of the following(s) is (are) a part of the journal entry of this purchase for ABC? (10 Points) Dr. A/P 4440 Cr. A/P 4440 Cr. Inventory 4000 Cr. Sales Revenue 4440 Dr COGS 4000