Under a job order system of cost accounting, Cost of Goods Sold is debited and Finished Goods

Question:

Under a job order system of cost accounting, Cost of Goods Sold is debited and Finished Goods is credited for a:
a. Transfer of materials to the factory.
b. Shipment of completed goods to the customer.
c. Transfer of completed production to the finished goods storeroom.
d. Purchase of goods on account