On January 25, Blayne Corporation Bought Merchandise from a Supplier $\begin{array}{lc}\text { Cost of Goods Sold } & 3,600 \\\text { Inventory } & 3,600\end{array}$

On January 25, Blayne Corporation bought merchandise from a supplier for $3,600 on account. On February 20, Blayne paid the $3,600 owed to the supplier. The correct entry to record the purchase on January 25 is

A)
$\begin{array}{lc}\text { Cost of Goods Sold } & 3,600 \\\text { Inventory } & 3,600\end{array}$
B)
$\begin{array} { c c } \text { Accounts Payable } & 3,600 \\\text { Inventory } & 3,600\end{array}$
C)
Inventory $\quad 3,600$
Cost of Goods Sold $\quad 3,600$
D)
Inventory $\quad 3,600$
Accounts Payable $\quad 3,600$