Sarah is opening up a lemonade stand. On June 1^st she spends $300 on lemonade mix, $100 on cookie dough, $50 on cups and $50 on ice. She also pays her mom $10 for renting a table. Based on the matching concept, which of the following is true regarding the recording of costs as it relates to those items?

• She should record the cost of all the items when they are paid for.
• She should record the cost of the lemonade mix, cookie dough, cups and ice as it is paid for
• She should record the cost of all the items each time she sells a cup of lemonade
• She should record the cost of the lemonade mix, cookie dough, cups and ice each time she sells a cup of lemonade.