Rent of $13,000 on the factory building was paid in cash. Which ONE of the following should be included in the journal entry necessary to record this transaction?

A.DEBIT to Cost of Goods Manufactured for $13,000

B.DEBIT to Work-in-Process Inventory for $13,000

C.DEBIT to Raw Materials Inventory for $13,000

D.DEBIT to Cost of Goods Sold for $13,000

E.DEBIT to Manufacturing Overhead for $13,000