Westcock Company Recently Made a $20,000 Purchase from a Major

Westcock Company recently made a $20,000 purchase from a major supplier. Shipping costs were $400, terms FOB destination point. To record this purchase, Westcock Company will need to debit the

A) Merchandise Inventory account for $20,000.
B) Cost of Goods Sold account for $400.
C) Merchandise Inventory account for $20,400.
D) Cost of Goods Sold account for $20,400.