Frank Company Experienced an Event That Affected Its Financial Statements

Frank Company experienced an event that affected its financial statements as indicated below: $\begin{array}{|c|c|c|c|c|c|c|c|c|c|}\hline \text { Assets } & = & \text { Liab. } & + & \text { Equity } & \text { Rev. } & - & \text { Exp. } & = & \text { Net Inc. } \\\hline 5,000 & = & \mathrm{n} / \mathrm{a} & + & 5,000 & 5,000 & - & \mathrm{n} / \mathrm{a} & = & 5,000 \\\hline\end{array}$ Which of the following transactions caused the indicated effects?

A) Completed units were sold.
B) Units were completed and moved to finished goods.
C) The cost of units sold was recorded.
D) None of these.