During March, Zea Inc. transferred $63,000 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $69,000. The journal entries to record these transactions would include 

Multiple Choice 

credit to Work in Process of $67,000. 

debit to Finished Goods of $73,000 

credit to Finished Goods of $67,000 

credit to Cost of Goods Sold of $73,000