Refer to Figure 4-3 $\begin{array}{lc}\text { Materials and In Frogress } & 40,000 \\\quad \text { Accounts Payable } && 40,000 \\\end{array}$

Refer to Figure 4-3. Which of the following would NOT be an entry under the backflush system, assuming the second trigger point is the completion of goods?
A)
$\begin{array}{lc}\text { Materials and In Frogress } & 40,000 \\\quad \text { Accounts Payable } && 40,000 \\\end{array}$

B)
$\begin{array}{lc}\text { Work in Process } & 40,000 \\\quad \text { Materials } && 40,000 \\\end{array}$

C)
$\begin{array}{lc}\text { Conversion Cost Control } & 46,000 \\\quad \text { Payroll } &&6,000 \\\quad \text { Accounts Payable } &&40,000 \\\end{array}$

D)
$\begin{array}{lc}\text { Cost of Goods Sold } & 82,000 \\\text { Finished Goods } && 82,000 \end{array}$