Job 222 started on June 1 and finished on July 15. Total cost on July 1 was $12, 400, and the costs added in July were $188, 500. The entry for the sale at a price of $310,000 would be: Finished goods inv. 200, 900 Cost of goods sold 200, 900 Sales Revenue 310,000 Accounts receivable 310,000 Work in process 200, 900 inventory Cost of goods sold 200, 900 Accounts receivable 310,000 Sales Revenue 310,000