Answer the Following Question(s) Using the Information Below

Answer the following question(s) using the information below:
Complete Microfilm Products manufactures microfilm cameras. For October there were no beginning inventories of direct materials, and no beginning or ending work-in-process. Only one indirect manufacturing cost category is currently in use, "Conversion Costs."
Journal entries are recorded when materials are purchased and when units are sold using backflush costing.

-Which of the following entries would occur at Complete Microfilm Products if the only trigger point is the production of finished units?

A)

B)

C)

D)

E)