Tetra Co uses the perpetual inventory system and a FIFO cost flow method. On January 1, the company purchased 3,100 units of inventory that cost $7.5 each. On Janualy 12, the company purchased an additional 4,100 units of inventory at a cost of $4.85 each. On January 20, Tetra Company sold 5,100 units of inventory. Which of the following entries would be required to recognize the cost of goods sold on that date? O 32,950 Inventory Cost of goods sold 32,950 33,050 Cost of goods sold Inventory 33,050 32,950 Cost of goods sold Inventory 32,950 33,050 Inventory Cost of goods sold 33, 050