Cost of sales for a coffee shop

For a coffee shop you wouldn’t necessarily use Inventory Items as the inputs are almost used instantly, probably before you have even had an opportunity to process the Purchase Invoices.

For your situation, you create a P&L Purchases account, which replaces the COS account and then post all coffee shop supplies used for Sales to that account - in the first instance read through the following topic which discusses operating without Inventory Items and then come back if you need further assistance.