Tetra Company uses the perpetual inventory system and a FIFO cost flow method. On January 1 , the company purchased 3,700 units of inventory that cost $10.50 each. On January 12 , the company purchased an additional 4,700 units of inventory at a cost of $6.35 each. On January 20, Tetra Company sold 5,700 units of inventory. Which of the following entries would be required to recognize the cost of goods sold on that date? Multiple Choice