When completed units are sold to a customer, the cost of units sold is transferred from Finished Goods Inventory Account to Cost of Goods Sold Account. Which one of the following is a correct journal to record this transfer of cost? A (Debit) Finished goods and (Credit) Cost of goods sold B (Debit) Cost of goods sold and (Credit) Finished goods (Debit) Sales and (Credit) Finished Goods D (Debit) Cost of goods sold and (Credit) Sales