Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations and sales activities for June. The journal entry to record June sales is:

Direct materials used	$	87,000
Direct labor used		160,000
Predetermined overhead rate (based on direct labor)		155	%
Goods transferred to finished goods		432,000
Cost of goods sold		444,000
Credit sales		810,000

Select one:

a. Debit Accounts Receivable $810,000; credit Cost of Goods Sold $810,000.

b. Debit Accounts Receivable $810,000; credit Sales $366,000; credit Finished Goods Inventory $444,000.

c. Debit Cost of Goods Sold $444,000; credit Sales $444,000.

d. Debit Finished Goods Inventory $444,000; debit Sales $810,000; credit Accounts Receivable $810,000; credit Cost of Goods Sold $444,000.

e. Debit Accounts Receivable $810,000; credit Sales $810,000; debit Cost of Goods Sold $444,000; credit Finished Goods Inventory $444,000.