Wellington Company had the following business transactions during the month: 1. Purchased inventory costing $6,000 with cash. 2. Sold half the inventory for $4,000. The sale was made on account. 3. Collected $2,000 of the $4,000 owed to them from the previous inventory sale. Which of the following is NOT part of the journal entries that Wellington would make to record these transactions? DEBIT to Accounts Receivable for $4,000 DEBIT to Cash for $4,000 O DEBIT to Inventory for $6,000 DEBIT to Cost of Goods Sold for $3,000 DEBIT to Cash for $2,000