McDuffy Furniture Company Constructs Custom Furniture What Would the Entry Be to Record the Sale of the Second

McDuffy Furniture Company constructs custom furniture. Job cost records during the second and third quarters of 2009 are shown below.
$$\begin{array} { | l | l | l | l | l | } \hline \text { Job No. } & \text { Date Started } & \text { Date Finished } & \begin{array} { l } \text { Total Cost of Job on } \\\text { July } 1\end{array} & \begin{array} { l } \text { Manufacturing Costs } \\\text { Added in July }\end{array} \\\hline 110 & \text { June 1 } & \text { July 15 } & \$ 32,840 & \$ 43,600 \\\hline 111 & \text { June 3 } & \text { August 25 } & \$ 18,100 & \$ 177,200 \\\hline 112 & \text { July 2 } & \text { July 30 } & - & \$ 145,000 \\\hline 113 & \text { July 6 } & \text { July 31 } & - & \$ 82,800 \\\hline 114 & \text { July 15 } & \text { August 19 } & - & \$ 126,400 \\\hline\end{array}$$ What would the entry be to record the sale of Job 111 on August 25, at a sales price of $305,420?

A)
$$\begin{array} { | l | l | l | l | } \hline \text { Accounts Receivable } & & 305,420 & \\\hline & \text { Sales Revenue } & & 305,420 \\\hline \text { Cost of Goods Sold } & & 195,300 & \\\hline & \text { Work in Process Inventory } & & 195,300 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \text { Accounts Receivable } & & 305,420 & \\\hline & \text { Sales Revenue } & & 305,420 \\\hline \text { Cost of Goods Sold } & & 177,200 & \\\hline & \text { Finished Goods Inventory } & & 177,200 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \text { Accounts Receivable } & & 305,420 & \\\hline & \text { Sales Revenue } & & 305,420 \\\hline \text { Cost of Goods Sold } & & 195,300 & \\\hline & \text { Finished Goods Inventory } & & 195,300 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | l | l | } \hline \text { Accounts Receivable } & & 305,420 & \\\hline & \text { Sales Revenue } & & 305,420 \\\hline \text { Finished Goods Inventory } & & 195,300 & \\\hline & \text { Cost of Goods Sold } & & 195,300 \\\hline\end{array}$$