The Entry to Record Cost of Selling a Particular Job

The entry to record cost of selling a particular job in a job-order costing system would include a:

A) Debit to finished goods inventoryFinished Goods Inventory and a credit to cost of goods soldCost of Goods Sold.
B) Debit to cost of goods soldCost of Goods Sold and a credit to finished goods inventoryFinished Goods Inventory.
C) Debit to cost of goods soldCost of Goods Sold and a credit to Wwork in Pprocess Inventory.
Capitalize account name
Done.JMF
D) Credit to Wwork in Pprocess Inventory and a debit to finished goodsFinished Goods Inventory.
Capitalize account
Done.JMF
Capitalize account name
Done.JMF
Capitalize account
Done.JMF