Chastain Company completed jobs with a total cost of $125,000. THe journal entry to record this transaction is:

A) debit Finished Goods Inventory $125,000; credit Cost of Goods Sold $125,000

B) debit Cost of GOods Sold $125,000; credit Finished Goods Inventory $125,000

C) debit Work in Process Inventory $125,000; credit Finished Goods Inventory $125,000

D) debit Finished Goods Inventory $125,000; credit Work in Process Inventory $125,000