Grumpy's Manufacturing Recently Sold Goods That Cost $30,000 for $40,000

Grumpy's Manufacturing recently sold goods that cost $30,000 for $40,000 cash. The journal entries to record this transaction would include:

A) a credit to Work-in-Process Inventory for $30,000.
B) a debit to Sales Revenue for $40,000.
C) a credit to Profit on Sale for $10,000.
D) a debit to Finished-Goods Inventory for $30,000.
E) a credit to Sales Revenue for $40,000.