When donating items, why should you look at the transaction journal of the Sales receipt before making the journal entry to record the charitable contribution?

A) The Sales receipt might be for an amount greater than zero and an adjustment has to be made

B) The Sales receipt wont affect inventory and an adjustment has to be made

C) The Sales receipt affects Cost of Goods Sold using Weighted Average Cost and an adjustment has to be made

D) The Sales receipt might affect Cost of Goods Sold in more than one FIFO layer