If a Natural Resource Is Extracted and Then Immediately Sold,which

If a natural resource is extracted and then immediately sold,which of the following accounts are debited and credited?

A) debit Cost of Goods Sold and credit Inventory
B) debit Natural Resource and credit Accumulated Depletion
C) debit Depletion Expense and credit Accumulated Depletion
D) debit Depreciation Expense and credit Accumulated Depreciation