During October, Beidleman Inc. transferred $69,200 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $74,550. The journal entries to record these transactions would include a:

debit to Finished Goods of $74,550

credit to Cost of Goods Sold of $74,550

credit to Work in Process of $69,200

credit to Finished Goods of $69,200