The Assembly Department completed work on 8,000 units, at a cost of $20 per unit, and 7,000 of these units were sold for $50 each. What is the journal entry to record the transfer of production from the Assembly Department?

Date	Accounts and Explanations	Debit	Credit
A.	Finished Product	160,000
	Assembly Department		160,000
B.	Assembly Department	160,000
	Finished Product		160,000
C.	Cost of Goods Sold	140,000
	Assembly Department		140,000
D.	Assembly Department	140,000
	Cost of Goods Sold		140,000