During February, Degan Inc. transferred $60,900 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $65,930. The journal entries to record these transactions would include a:

credit to Work in Process of $60,900

credit to Finished Goods of $60,900
credit to Cost of Goods Sold of $65,930
debit to Finished Goods of $65,930