The Following Transactions Take Place After the Implementation of JIT

The following transactions take place after the implementation of JIT: 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 75,000 Accounts Payable 75,000
B) Work-in-Process Inventory 75,000 Materials Inventory 75,000
C) Conversion Cost Control 46,000 Wages Payable 16,000
Accounts Payable 30,000
D) Cost of Goods Sold 102,000 Finished Goods Inventory 102,000