When a job costing $5,000 is completed, the following journal entry is made: a. Finished Goods 5,000 Cost of Goods Sold 5,000 b. Cost of Goods Sold 5,000 Finished Goods 5,000 c. Work-in-Process 5,000 Finished Goods 5,000 d. Cost of Goods Sold 5,000 Sales 5,000 e. Finished Goods 5,000 Work-in-Process 5,000