Wyman Corporation uses a process costing system. The company manufactured certain goods at a cost of $990 and sold them on credit to Percy Corporation for $1,455. The complete journal entry to be made by Wyman at the time of this sale is: Debit Accounts Receivable $1,455; credit Sales $1,455; debit Cost of Goods Sold $990; credit Finished Goods Inventory $990. Debit Accounts Receivable $1,455; credit Sales $465; credit Finished Goods Inventory $990. Debit Cost of Goods Sold $1,455; credit Sales $1,455. Debit Finished Goods Inventory $990; debit Sales $1,455; credit Accounts Receivable $1,455; credit Cost of Goods Sold $990. Debit Accounts Receivable $1,455; debit Selling expense $990; credit Sales $1,455; credit Cost of Goods Sold $990.