Sandy Jensen Company uses a job-order costing system and has the following data available: $26,000 Beginning direct-materials inventory Beginning work-in-process inventory Beginning finished goods inventory Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completed Cost of goods sold Overhead application rate based on direct labor cost) 64,000 58,000 148,000 82,000 130,000 146,000 292,000 260,000 125% The journal entry to record the cost of goods sold would include a A) credit to Cost of Goods Sold for $292,000 B) credit to Finished Goods Inventory for $260,000 C) credit to Work-in-process Inventory for $260,000 D) debit to Finished Goods Inventory for $292,000