On June 30, Caroline Company Finished Job 750 with Total

On June 30, Caroline Company finished Job 750 with total job costs of $4,600 and transferred the costs to Finished Goods Inventory. On July 6, Caroline completed sale of the goods from Job 750 to a customer for $5,100 cash. In order to record the sale, two entries are necessary, one to record revenue, and one to record cost of goods sold. Which of the following is the correct entry needed to record the revenues?

A) debit Finished Goods Inventory $4,600, credit Sales Revenue $4,600
B) debit Cash $5,100, credit Sales Revenue $5,100
C) debit Sales Revenue $5,100, credit Cash $5,100
D) debit Cost of Goods Sold $4,600, credit Sales Revenue $4,600