The Journal Entry to Record the Completion of a Job

The journal entry to record the completion of a job in a job costing system is:
$$\begin{array} { | l | l | l | l | } \hline \text { A } & \text { Work-In-Process Inventory } & \operatorname { xxx } & \\\hline & \text { Materials Inventory } & & \operatorname { xxx } \\\hline\end{array}$$

$$\begin{array} { | l | l | l | l | } \hline \text { B. } & \text { Materials Inventory } & \mathbf { x x x } & \\\hline & \text { Purchases } & & \operatorname { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { C. } & \text { Cost of Goods Sold } & \operatorname { xxx } & \\\hline & \text { Finished Goods Inventory } & & \operatorname { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { D. } & \text { Finished Goods Inventory } & \operatorname { xxx } & \\\hline & \text { Work-In-Process Inventory } & & \operatorname { xxx } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D