Ferguson Company Sold Goods That Had Cost $950 to Manufacture

Ferguson Company sold goods that had cost $950 to manufacture. How does this transaction affect the financial statements? $\begin{array}{|c|c|c|c|c|c|c|c|c|c|}\hline \text { Assets } & = & \text { Liab. } & + & \text { Equity } & \text { Rev. } & - & \text { Exp. } & = & \text { Net Inc. } \\\hline\end{array}$

A) $\begin{array}{|l|l|l|l|l|l|l|l|l|l|}\hline(950) & = & \text { NA } & + & 950 & \text { NA } & - & 950 & = & 950 \\\hline\end{array}$
B) $\begin{array}{|l|l|l|l|l|l|l|l|l|l|}\hline(950) & = & \text { NA } & + & (950) & \text { NA } & - & 950 & = & (950) \\\hline\end{array}$
C) $$\begin{array} { | l | l | l | l | l | l | l | l | l | l | } \hline 950 & = & \text { NA } & + & ( 950 ) & \text { NA } & - & 950 & = & ( 950 ) \\\hline\end{array}$$
D) $\begin{array}{|l|l|l|l|l|l|l|l|l|l|}\hline \mathbf{( 9 5 0 ) } & = & \mathbf{( 9 5 0 ) } & + & \text { NA } & \text { NA } & - & \text { NA } & = & \text { NA } \\\hline\end{array}$