why the cost of goods sold was recorded in debit not credit

The following changes occurred in Black Ltd's financial statements during the financial year ended 31 December 2018: Inventory account balance increased by $10,000 Accounts payable account balance increased by $7.500 At the 31 December 2018 the cost of goods sold account balance was $50,000. The change to the cash at bank account in Black Ltd's financial statements at 31 December 2018 from these changes and account balances is a