is the second one correct?

The journal entry to record the sale of goods to customers with a cost of $10,000 is: 10,000 Cost of Goods Sold . Finished Goods 10,000 10,000 Cost of Goods Sold B. Work in Process 10,000 Finished Goods 10,000 Cost of Goods Sold 10,000 Work in Process D. Cost of Goods Sold 10,000 10,000 The journal entry to record the use of raw materials (all direct) in production is: Manufacturing Overhead XX OA. Raw Materials XX XX Work in Process B. Raw Materials XX Raw Materials XX Manufacturing Overhead XX Raw Materials D. Work in Process XX