When a Product Is Sold to a Customer, Which of the Following

When a product is sold to a customer, which of the following inventory accounts is increased or decreased?

A) Work in Process Inventory is decreased and Finished Goods Inventory is increased
B) Finished Goods Inventory is increased and Cost of Goods Sold is decreased
C) Finished Goods Inventory is decreased and Cost of Goods Sold is increased
D) Raw Materials Inventory is decreased and Cost of Goods Sold is increased.