The journal entry to record the completion of a contract in a job costing system for a service firm is:

A.	Cost of Services Billed	xxx
	Wages Payable		xxx

B.	Work-In-Process Inventory	xxx
	Wages Payable		xxx

C.	Cost of Services Billed	xxx
	Work-In-Process Inventory		xxx

D.	Finished Goods Inventory	xxx
	Work-In-Process Inventory		xxx