Wyman Corporation uses a process costing system. The company manufactured certain goods at a cost of $860 and sold them on credit to Percy Corporation for $1,195. The complete journal entry to be made by Wyman at the time of this sale is: Debit Accounts Receivable $1,195; credit Sales $1,195; debit Cost of Goods Sold $860; credit Finished Goods Inventory $860. Debit Accounts Receivable $1,195; credit Sales $335; credit Finished Goods Inventory $860. Debit Cost of Goods Sold $1,195; credit Sales $1,195. Debit Finished Goods Inventory $860; debit Sales $1,195; credit Accounts Receivable $1,195; credit Cost of Goods Sold $860. Debit Accounts Receivable $1,195; debit Selling expense $860; credit Sales $1,195; credit Cost of Goods Sold $860.