Tepsico uses LIFO periodic inventory. The following information pertains to their inventory for 04 2020: Batch Date of purchase No. of units Unit cost 0 Beginning inventory 250 $100 1 Sep 31St 2020 150 $110 2 Nov 31St 2020 200 $105 3 Dec 12 2020 100 $125 The following information pertains to their sales for Q4 2020: Sale Date of purchase No. of units Unit price A Sept 10th 2020 150 $190 B Nov 1st 2020 150 $190 C Nov 31 2020 100 $205 Which of the following sets of transactional journal entries is correct for sale C on Nov 31 2020? O Dr. Accounts receivable $20,500 Cr. Sales Revenue $20,500 O Dr. Accounts receivable $20,500 Cr. Sales Revenue $20,500 Dr. COGS $10,700 Cr. Inventory $10,700 O Dr. Accounts receivable $20,500 Cr. Sales Revenue $20,500 Dr. COGS $10,500 Cr. Inventory $10,500 O Dr. Accounts receivable $20,500 Cr. Sales Revenue $20,500 Dr. COGS $11,000 Cr. Inventory $11,000