Keaubie Company sold job $235$ for $$18,000$ on account. The job cost Keaubie $$10,500$ to manufacture. Which of the following would be included in the journal entry to expense the cost of the job?

Debit Cost of Goods Sold $$18,000$

Debit Cost of Goods Sold $$10,500$

Credit Finished Goods Inventory $$18,000$

Credit Cost of Goods Sold $$18,000$