When goods are transferred from the

Workminus$$inminus$$Process

Inventory account to the Finished Goods Inventory$$ account, $\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

total liabilities increase and total equity decreases by the same amount

B$.$

total assets of the company remain constant

C$.$

total equity and total assets increase by the same amount

D$.$

total assets and total liabilities increase by the same amount