Tomlison Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year:

Cost of goods manufactured	$	1,589,000
Cost of goods sold (unadjusted)	$	1,517,000

The journal entry to record the unadjusted Cost of Goods Sold is:

Multiple Choice

Finished Goods	1,517,000
Cost of Goods Sold		1,517,000

Finished Goods	1,589,000
Cost of Goods Sold		1,589,000

Cost of Goods Sold	1,517,000
Finished Goods		1,517,000

Cost of Goods Sold	1,589,000
Finished Goods		1,589,000