FB MC Qu. 4-33 Harrington Industries, which uses a process-costing... iccounting records determined that $109,000 of goods were still in production at year-end, Harrington should make a journal entry on December 31 that includes: Multiple Choice a debit to Cost of Goods Sold for $503,000. a credit to Finished-Goods Inventory for $503,000. a credit to Work-in-Process Inventory for $503,000. a debit to Finished-Goods Inventory for $109,000. a credit to Work-in-Process Inventory for $109,000