Sally, CPA, is performing cutoff testing for inventory for the calendar year-end Year 2 audit. She noticed that the company shipped merchandise valued at $36,000 to a consignee on December 26, Year 2, and recorded the relief of inventory and sale on that date. The consignee sold the merchandise on January 4, Year 3. The merchandise is sold to the consignee at a profit margin of 20 percent. The company refuses to book any adjusting journal entry. Which of the following entries is Sally likely to include on the summary of uncorrected misstatements? 0 A. Debit (Dr) Credit (Cr) Sales $ 45,000 Inventory 36,000 Accounts receivable $ 45,000 Cost of goods sold 36,000 B. Debit (Dr) Credit (Cr) Sales $ 36,000 Inventory 28,800 Accounts receivable $ 36,000 Cost of goods sold 28,800 C. Debit (Dr) Credit (Cr) Accounts receivable Cost of goods sold Sales Inventory 45,000 36,000 $ 45,000* 36,000 O D. Debit (Dr) Credit (Cr) Accounts receivable 36,000