The Entry to Recognize the Completion and Transfer of a Job

The entry to recognize the completion and transfer of a job so that it can be placed in stock would include

A) debiting Finished Goods and crediting Cost of Goods Sold.
B) debiting Finished Goods and crediting Work in Process.
C) debiting Work in Process and crediting Cost of Goods Sold.
D) debiting Work in Process and crediting Finished Goods.