During October, Beidleman Inc. transferred $64,100 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $69,210. The journal entries to record these transactions would include a:

credit to Cost of Goods Sold of $69,210

credit to Finished Goods of $64,100

credit to Work in Process of $64,100

debit to Finished Goods of $69,210