Serina Manufacturing recently sold goods that cost $35,000 for $45,000 cash. The journal entries to record this transaction would include:

		a credit to Work-in-Process Inventory for $35,000.
		a debit to Sales Revenue for $45,000.
		a credit to Profit on Sale for $10,000.
		a debit to Finished-Goods Inventory for $35,000.
		a credit to Sales Revenue for $45,000.