Please explain why this problem.

I thought the answer was :

COGS (debit) 150 and Inventory (credit) 150. Why is this wrong?

On January 23, a company purchases inventory for $100. On February 12, the inventory is sold for $150 on account. Which of the following is recorded on February 12? Selected Answer. e. Debit cost of goods sold for $100 Answers: a. Debit accounts receivable for $100. b. Credit inventory for $150 c. Debit sales revenue for $150 d. Two of the other answers are correct. e. Debit cost of goods sold for $100