Using a Job Order Costing System,Jabari Company Sold Jobs on Account

Using a job order costing system,Jabari Company sold jobs on account with a selling price of $985,000 and a cost of $410,000.Assume the company uses the perpetual inventory system.The journal entries required to record this transaction are:

A) $$\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & 985,000 & \\\hline \text { Finished Goods Inventory } & & 985,000 \\\hline & & \\\hline \text { Finished Goods Inventory } & 410,000 & \\\hline \text { Cost of Goods Sold } & & 410,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & 985,000 & \\\hline \text { Finished Goods Inventory } & & 985,000 \\\hline & & \\\hline \text { Finished Goods Inventory } & 410,000 & \\\hline \text { Accounts Payable } & & 410,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 985,000 & \\\hline \text { Sales Revenue } & & 985,000 \\\hline & & \\\hline \text { Cost of Goods Sold } & 410,000 & \\\hline \text { Finished Goods Inventory } & & 410,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Sales Revenue } & 985,000 & \\\hline \text { Accounts Receivable } & & 985,000 \\\hline & & \\\hline \text { Finished Goods Inventory } & 410,000 & \\\hline \text { Cost of Goods Sold } & & 410,000 \\\hline\end{array}$$