Posey & Associates, a CPA firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November:

		Lincecum	Bumgarner	Vogelsong
Direct materials		$900	$600	$300
Auditor labor costs		$5,900	$6,600	$3,700
Auditor hours		72	88	45

Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $21 per auditor hour. The Lincecum job is the only incomplete job at the end of November. Actual overhead for the month was $4,800.

Upon the completion of the Vogelsong audit, is was "sold" for $19,000 cash. The journal entry to record this sale would include:

Group of answer choices

a debit to CGS for $4,000 and a credit to to Finished Goods for $4,000

a debit to CGS for $4,000 and a credit to Sales of Audits for $19,000

a debit to Cash for $19,000 and a credit to Finished Goods for $19,000

a debit to Cash for $19,000 and a credit to Finished Goods for $4,945