Smart Shop purchased $$25,000$ of inventory from its supplier on account with credit terms $2/10$ net$/30$ on January $16$th$,2025.$ Smart Shop makes payment for the inventory on January $22$nd$,2025.$ If Smart Shop uses the perpetual inventory system, the journal entry to record the payment would include:

A$)$ A Credit to Inventory

B$)$ A Debit to Cost of Goods Sold

C$)$ A Credit to Accounts Payable

D$)$ A Credit to Cost of Goods Sold