During October, Beidleman 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:

a) credit to Cost of Goods Sold of $65,930

b) credit to Work in Process of $60,900

c) credit to Finished Goods of $60,900

d) debit to Finished Goods of $65,930