Frost Company produces cupcakes in large batches. Three departments are involved in the production process -- Mixing, Baking, and Packaging. Frost uses a process costing system. Assume products with a cost of $9,000 are sold to customers. Which of the following journal entries is needed to record this transaction? Finished Goods Inventory 9,000 Finished Goods Inventory 9,000 Sales Revenue 9,000 Cost of Goods Sold 9,000