Sunland Company recently made a $19600 purchase from a major supplier. Shipping costs were $420, terms FOB destination point. To record this purchase, Sunland Company will need to debit the

a. Merchandise Inventory account for $19600.

b. Cost of Goods Sold account for $20020.

c. Merchandise Inventory account for $20020.

d. Cost of Goods Sold account for $420.