In a process cost system, the cost of completed production in Department A is transferred to Department B by which of the following entries?

Debit Work in Process--Dept. B; credit Work in Process--Dept. A.

Debit Work in Process--Dept. B; credit Finished Goods--Dept. A.

Debit Work in Process--Dept. B; credit Cost of Goods Sold--Dept. A.

Debit Finished Goods; credit Work in Process--Dept. B.