On September 30, James, Inc. finished Job 66 with total job costs of $123,000 and transferred the costs to Finished Goods Inventory. On October 7, James completed the sale of the goods to a customer for $153,000 on account. The journal entries to record the sales revenue and the cost of goods sold would be: 153,000 153,000 O A. Accounts Receivable Sales Revenue Cost of Goods Sold Finished Goods Inventory 123,000 123,000 123,000 123,000 B. Accounts Receivable Sales Revenue Cost of Goods Sold Finished Goods Inventory 153,000 153,000 153,000 153,000 C. Accounts Receivable Finished Goods Inventory Cost of Goods Sold Sales Revenue 123,000 123,000 123,000 123,000 D. Sales Revenue Accounts Receivable Finished Goods Inventory Cost of Goods Sold 153,000 153,000