Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). Duting 2020, Cost of goods sold $3,500,000. The journal entry is: a. Finished Goods Control debit $3,500,000 and Work-in-Process Control credit $3.500,000. b. Finished Goods Control debit $3,500,000 and Cost of Goods Sold credit $3,500,000. Cost of Goods Sold debit $3,500,000 and Finished Goods Control credit $3,500,000 ed. Work in Process Control debit $3.500,000 and Finished Goods Control credit $3.500.000