Journalizing the entry to record a job completed would include a O debit to Factory Overhead and a credit to Finished Goods O debit to Cost of Goods Sold and a credit to Work in Process O debit to Finished Goods and a credit to Work in Process O debit to Work in Process and a credit to Finished Goods Question 73 Journalizing the entry to record jobs shipped and customers billed would include a debit to Cash and a credit to Finished Goods debit to Accounts Payable and credit to Cost of Goods Sold debit to Finished Goods and a credit to Accounts Receivable debit to Cost of Goods Sold and a credit to Finished Goods