8. Usman Manufacturing recently sold goods that cost $35,000 for $45,000 cash. The journal entries to record this transaction would include: a. a credit to Work-in-Process Inventory for $35,000. b. a debit to Sales Revenue for $45,000. c. a debit to Cost of Goods Sold for $45,000. d. a credit to Finished-Goods Inventory for $35,000