The journal entries for the cost and sale of a finished good on account are a. debit Work in Process, credit Finished Goods; debit Accounts Receivable, credit Sales b. debit Sales Expense, credit Finished Goods; debit Cash, credit Accounts Receivable c. debit Cost of Goods Sold, credit Finished Goods; debit Accounts Receivable, credit Sales d. debit Cost of Goods Sold, credit Finished Goods; debit Accounts Payable, credit Sales