Google Sheets - Copy Cell Value Based on Value on Another Cell

I have three columns:

I want to copy the values in "Col B" and paste it to "Col C" if that particular row's "Col A" value is "COGS" - if the value in "Col A" then I want to leave that particular row value in "Col C" empty.

So, it will look like this:

How do I do this in Excel and in Google Sheets, please?

Much, much appreciated!