Frost Company Produces Cupcakes in Large Batches $\begin{array}{llr} \text {Cost of Goods Sold } &9,000\\ \text { Finished Goods Inventory } &&9,000\\\end{array}$

Frost Company produces cupcakes in large batches.Three departments are involved in the production process -- Mixing,Baking,and Packaging.Frost uses a process costing system.Assume products with a cost of $9,000 are sold to customers.Which of the following journal entries is needed to record this transaction?
a.
$\begin{array}{llr} \text {Cost of Goods Sold } &9,000\\ \text { Finished Goods Inventory } &&9,000\\\end{array}$

b.
$\begin{array}{llr} \text { WIP Inventory - Packaging } &9,000\\ \text { Finished Goods Inventory } &&9,000\\\end{array}$

c.
$\begin{array}{llr} \text { Finished Goods Inventory } &9,000\\ \text { Sales Revenue} &&9,000\\\end{array}$

d.
$\begin{array}{llr} \text { Finished Goods Inventory } &9,000\\ \text {Cost of Goods Sold } &&9,000\\\end{array}$

e. $\text {None of the answer choices is correct.}$