Wyman Corporation uses a process costing system. The company manufactured certain goods at a cost of $940 and sold them on credit to Percy Corporation for $1,355. The complete journal entry to be made by Wyman at the time of this sale is: Debit Cost of Goods Sold $1,355; credit Sales $1,355. Debit Accounts Receivable $1,355; credit Sales $1,355; debit Cost of Goods Sold $940; credit Finished Goods Inventory $940. Debit Accounts Receivable \$1,355; credit Sales \$415; credit Finished Goods Inventory \$940. Debit Finished Goods Inventory $940; debit Sales $1,355; credit Accounts Receivable $1,355; credit Cost of Goods Sold \$940. Deblt Accounts Recelvable $1,355; debit Selling expense $940; credit Sales $1,355; credit Cost of Goods Sold $940