Landscape Designs uses a job order cost system to account for each project it accepts. Recently, the Company sold one of its completed projects to a homeowner. Among other effects, this event would cause

an increase in a Work in Process Inventory account and a decrease in the Finished Goods Inventory account.

a decrease in a Work in Process Inventory account and an increase in a Finished Goods Inventory account.

a decrease in a Finished Goods Inventory account and an increase in the Cost of Goods Sold account.

an increase in a Finished Goods Inventory account and a decrease in the Cost of Goods Sold account.