Harrington Industries, which uses a process$-$costing system, had a balance in its Work$-$in$-$Process account of $$83,000$ on January $1.$ The account was charged with direct materials, direct labor, and manufacturing overhead of $$532,000$ throughout the year. If a review of the accounting records determined that $$184,000$ of goods were still in production at year$-$end, Harrington should make a journal entry on December $31$ that includes:

A$.$ a credit to Work$-$in$-$Process Inventory for $$431,000.$

B$.$ a credit to Finished$-$Goods Inventory for $$431,000.$

C$.$ a debit to Finished$-$Goods Inventory for $$184,000.$

D$.$ a debit to Cost of Goods Sold for $$431,000.$

E$.$ a credit to Work$-$in$-$Process Inventory for $$184,000.$