Wood Inc Sells Automobiles at $6,000 Above Cost and Uses the the Specific

Multiple Choice

Wood Inc. sells automobiles at $6,000 above cost and uses the specific identification method for inventory. Below are the cars and the costs Wood paid for the inventory before the sale.
Auto 1: $35,000
Auto 2: $17,500
Auto 3: $19,500
Auto 4: $23,000
Auto 5: $26,000
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.