Tomlison Corporation Is a Manufacturer That Uses Job-Order Costing $\begin{array}{lr}\text {Cost of goods manufactured. }&\$1,589,000\\\text {Cost of goods sold (unadjusted). }&\$1,517,000\\\end{array}$

Tomlison Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year:
$\begin{array}{lr}\text {Cost of goods manufactured. }&\$1,589,000\\\text {Cost of goods sold (unadjusted) . }&\$1,517,000\\\end{array}$
The journal entry to record the unadjusted Cost of Goods Sold is:

A) $\begin{array}{lr}\text {Finished Goods . }&1,517,000\\\text {Cost of Goods Sold }&&1,517,000\\\end{array}$

B) $\begin{array}{lr}\text {Cost of Goods Sold. }&1,517,000\\\text {Finished Goods }&&1,517,000\\\end{array}$

C) $\begin{array}{lr}\text {Finished Goods }&1,589,000\\\text {Cost of Goods Sold }&&1,589,000\\\end{array}$

D) $\begin{array}{lr}\text {Cost of Goods Sold. }&1,589,000\\\text {Finished Goods }&&1,589,000\\\end{array}$