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How would you journalize the January 31st entry for cost of goods sold?

January 5th Completed the purchase of an exquisite selection of tea leaves and mixtures for $2,000. 50% was paid in cash, the other 50% will be paid in 30 days.

January 31st Having consumed 75% of the tea at hand she purchases on account more tea for $1,000.

Credit Cost of goods $1500 ??

Debit Inventory $1000

Credit Accounts Payable $1000

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