A custom manufacturer completed Jobs 103 and 104. Job 103 cost $24,000 and was sold (on credit) for $40,000. Job 104 cost $30,000. The journal entry to record the sale of Job 103 consists of a:

A. Debit to Accounts Receivable $24,000; credit to Sales $24,000

B. Debit to Accounts Receivable $40,000; credit to Sales $40,000

C. Debit to Sales $40,000; credit to cash $40,000

D. Debit to Cost of Goods Sold $40,000; credit to Sales $40,000

E. Debit to Sales $40,000; credit to Accounts Payable $40,000