A . A、借：主营业务成本5464.80 贷：库存商品5464.80
B . B、借：主营业务成本13472.80 贷：库存商品13742.80
C . C、借：库存商品13472.80 贷：主营业务成本13472.80
D . D、借：库存商品5464.80 贷：主营业务成本5464.80