When a job is completed, the joumal entry implues a:

A$.$ Debit to Finished Goods Inventory nocount and a credit to Work $-$ in $-$ Process Inverfory sccount.

B$.$ Debit to Cost of Goods Sold and a credi to the Finished Goods Inventory account.

C$.$ Debit to Finished Goods Inventory and a credis to Cost of Goods Sold.

D$.$ Debit to Work $-$ in $-$ Process Inventory account and a credt to the Finished Goods Inventory account.