$19.$ The journal entry to transfer costs from work in process to finished goods includes a debit to which account?

a$.$ Cost of goods sold

b$.$ Finished goods

c$.$ Manufacturing overhead

d$.$ Work in process

e$.$ None of the above

$20.$ The journal entry to transfer costs from work in process to finished goods includes a credit to which account?

a$.$ Cost of goods sold

b$.$ Finished goods

c$.$ Manufacturing overhead

d$.$ Work in process

e$.$ None of the above

$21.$ Refer to the previous two questions. The amount of the entry is: