Identify the correct journal entry for recording payment of accrued payroll: Done Dr. Bank Cr. Accrual payroll Dr. Accrued payroll Cr. Payroll Dr. Cash Cr. Accrued payroll Dr. Accrued payroll Cr. Bank When units are transferred to finished goods stock from production, a journal entry should be recorded which is: Done Dr. Work in process Cr. Finished goods Dr. Finished goods Cr. Work in process Dr. Finished goods Cr. Cost of goods sold Dr. Cost of goods sold or Finished goods