At the End of Last Year, Helen's, Inc

At the end of last year, Helen's, Inc. had merchandise costing $115,000 in inventory. During January of the current year, the company purchased merchandise costing $35,000, and sold merchandise which it had purchased at a total cost of $55,000.
Based upon the above information, place the best answer in the space provided. In questions 1 through 3, assume that Helen's uses a perpetual inventory system.
-The total debited to the Inventory account during January was:

A) $0.
B) $35,000.
C) $55,000.
D) None of these.