I am trying to compete the journal entry for the following question: Customers purchased 13 replacement blades. These sales, all in cash, totaled...

I am trying to compete the journal entry for the following question:

Customers purchased 13 replacement blades. These sales, all in cash, totaled $24,700 for the year.

I originally logged:

Debit: Cost of goods sold 24,700

Credit: Inventory 24,700

I have searched online and it is looking like others are plugging; Debit: Cash 24,700 and Inventory, along with sales revenue AND cost of goods sold. The calculations as to how they got the amount that is showing to be plugged in is very confusing, and I cannot figure it out. Any help would be greatly appreciated.