Clemens Cars' job cost sheet for job A40 shows that the cost to add security features to a car was $10,500. The car was delivered to the customer, who paid $14,900 in cash for the added features. What journal entries should Clemens record for the completion and delivery of job A40?

Record transfer of cost of completed job to Finished Goods.

Record transfer of cost of completed job to Finished Goods.

Record the cost of goods sold.

Record sale price of delivered job paid in cash.