TB MC Qu. 4-33 Harrington Industries, which uses a process-costing... the year. If a review of the accounting records determined that \\( \\$ 87,000 \\) of goods were still in production at year-end, Harrington should make a journal entry on December 31 that includes: Multiple Choice a deblt to Cost of Goods Sold for \\( \\$ 441,000 \\). a credit to Finished-Goods Inventory for \\( \\$ 441,000 \\). a credit to Work-In-Process Inventory for \\( \\$ 441,000 \\). a deblt to FinIshed-Goods Inventory for \\( \\$ 87,000 \\). a credit to Work-In-Process Inventory for \\( \\$ 87,000 \\)