Job 222 started on June 1 and finished on July 15. Total cost on July 1 was $ 12 comma 900?, and the costs added in July were $ 188 comma 600. The entry for the sale at a price of $ 310 comma 800 would? be:

A. Accounts receivable 310 comma 800 Sales Revenue 310 comma 800 B. Finished goods inv. 201 comma 500 Cost of goods sold 201 comma 500 C. Work in process inventory 201 comma 500 Cost of goods sold 201 comma 500 D. Sales Revenue 310 comma 800 Accounts receivable 310 comma 800