On 30 June, Coraline Company Finished Job Number 750, with Total

On 30 June, Coraline Company finished job number 750, with total job costs of $4 600, and transferred the costs to Finished goods. On 6 July, they completed the sale of the goods to a customer for $5 100 cash. In order to record the sale, two entries are necessary, one to record revenue, and one to record cost of goods sold. Which of the following is the correct entry needed to record the revenues?

A) Debit Cost of sales $4 600, credit Sales revenue $4 600
B) Debit Sales revenue $5 100, credit Cash $5 100
C) Debit Finished goods inventory $4 600, credit Sales revenue $4 600
D) Debit cash $5 100, credit Sales revenue $5 100