The Entry to Record Cost of Selling a Particular Job

The entry to record cost of selling a particular job in a job-order costing system would include a:

A) Debit to Finished Goods Inventory and a credit to Cost of Goods Sold.
B) Debit to Cost of Goods Sold and a credit to Finished Goods Inventory.
C) Debit to Cost of Goods Sold and a credit to Wrk in Process Inventory.Capitalize account name Done. JMF
D) Credit to Work in Process Inventory and a debit to Finished Goods Inventory.Capitalize account Done. JMF
Capitalize account name
Done. JMF
Capitalize account
Done. JMF