A Firm That Has Implemented JIT Had the Following Transactions

A firm that has implemented JIT had the following transactions: Which of the following would NOT be an entry under the backflush system, assuming the second trigger point is the completion of goods?

A) Materials and In Process Inventory 40,000 Accounts Payable 40,000
B) Work-in-Process Inventory 40,000 Materials Inventory 40,000
C) Conversion Cost Control 46,000 Wages Payable 6,000
Accounts Payable 40,000
D) Cost of Goods Sold 82,000 Finished Goods Inventory 82,000