On June 30, Coral, Inc. finished Job 750 with total job costs of $4,000, and transferred the costs to Finished Goods Inventory. On July 6, Coral sold goods to a customer for $5,200 cash. Which of the following is the correct journal entry to record the cost of goods sold? Assume the perpetual inventory system is used.

A. debit Cost of Goods Sold $4,000 and credit WorkinProcess Inventory $4,000

B. debit Cost of Goods Sold $4,000 and credit Finished Goods Inventory $4,000

C. debit WorkinProcess Inventory $4,000 and credit Cost of Goods Sold $4,000

D. debit Finished Goods Inventory $4,000 and credit Cost of Goods Sold $4,000