(Appendix 5A) When a job costing $2,000 is finished but not sold, the following journal entry is made:
    a. Cost of Goods Sold            2,000
        Finished Goods                  2,000
    b. Finished Goods                  2,000
       Cost of Goods Sold            2,000
    c. Finished Goods                  2,000
        Work in Process                 2,000
    d. Work in Process                 2,000
          Finished Goods                2,000
    e. Cost of Goods Sold            2,000
          Sales                                 2,000