On 1 November 2016,Everett Janitorial Supply Sold Inventory on Credit $$\begin{array} { | c | r | r | } \hline \text { Inventory } & 5500 & \\\hline \text { Cost of sales } & & 5500 \\\hline\end{array}$$

On 1 November 2016,Everett Janitorial Supply sold inventory on credit for $5 500,including GST,FOB destination,2/10,n/30.The inventory cost Everett $3 200,net of GST.What is the journal entry that records Cost of sales?

A) $$\begin{array} { | c | r | r | } \hline \text { Inventory } & 5500 & \\\hline \text { Cost of sales } & & 5500 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Cost of sales } & 3200 & \\\hline \text { Inventory } & & 3200 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Inventory } & 3200 & \\\hline \text { Cost of sales } & & 3200 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Cost of sales } & 5500 & \\\hline \text { Inventory } & & 5500 \\\hline\end{array}$$