Planet of the Crepes, Inc.'s inventory activity in May was as follows: Inventory, May 1 10 units @ $8 each Purchase, May 7 30 units @ $6 each Sale, May 18 25 units @ $15 each Record the entry for the May 18 sale on account and the cost of the sale on the accounting equation assuming first-in, first-out (FIFO) is used. Debit Cost of Goods Sold $150 Debit Cash $375 Credit Sales $375 Credit Accounts Receivable $375 Debit Cost of Goods Sold $170 Debit Accounts Receivable $375 Credit Inventory $150 Credit Inventory $170 Credit Cost of Goods Sold $150 Credit Cost of Goods Sold $200