Sparky Co. sold $2,200 worth of pitchforks on account to one of its customers on October 15, with credit terms of 2/10, n/30. The inventory sold cost Sparky Co. $600. To record the cost of the merchandise sold on October 15, what should Sparky Co. debit?

Inventory $600

Sales Revenue for $2,200

Cost of Goods Sold $600

Accounts Payable $600