please answer both

1 - - . 1 19) Stephens Corporation recorded a sale of inventory for $5,000 that had a cost of $3,500. Which of the following would be the correct way to record the cost of the inventory given up to make the sale? Cost of a) Inventory Goods Sold 3,500 3,500 b) Inventory Cost of Goods Sold 3,500 3,500 Cost of Goods Sold c) Inventory 1,500 1,500 20) Given the following facts, what is the inventory turnover ratio? Cost of Goods Sold for 2021: Inventory on 12/31/21: Inventory on 12/31/22: $1,000,000 $ 300,000 $ 200,000 a) 10 times b) 5 times c) 4 times d) 3.33 times