Assume that Job 101 was completed in January, and the total manufacturing costs were $2,000. The cost of Job 101 must be transferred from the work-in-process inventory account to the finished goods inventory account. This transfer is described by the following entry: A) debit Cost of Goods Sold $2,000 and credit Finished Goods Inventory $2,000 B) debit Cost of Goods Sold $2,000 and credit Work-in-Process Inventory $2,000 C) debit Finished Goods inventory $2,000 and credit Work-in-Process Inventory $2,000 D) debit Work-in-Process Inventory $2,000 and credit Finished Goods Inventory $2,000 E) none of the above