During October, Beidleman Inc. transferred $52,000 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $55,000. The journal entries to record these transactions would include a

A. credit to Cost of Goods Sold of $55,000.

B. credit to Work in Process of $52,000.

C. debit to Finished Goods of $55,000.

D. credit to Finished Goods of $52,000.