During February, Degan Inc. transferred $62,000 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $67,000 (assume there was enough beginning balance in the Finished goods inventory account). The journal entries to record these transactions would include a:

A. credit to Finished Goods of $62,000

B. debit to Finished Goods of $67,000

C. credit to Work in Process of $62,000

D. credit to Cost of Goods Sold of $67,000