Wood Inc Sells Automobiles at $6,000 Above Its Costs and Uses

Wood Inc. sells automobiles at $6,000 above its costs and uses the specific identification method for inventory. Below are the cars and the costs Wood paid for the inventory before the sale. If Wood sells Auto 3 and Auto 5 for cash, which of the following would be included in the journal entries it uses to record the sale and recognize the cost of the inventory?

A) A debit to Cost of Goods Sold for $45,500.
B) A credit to Sales for $45,500.
C) A credit to Inventory for $57,500.
D) A credit to Sales for $12,000.