During February, Degan Inc. transferred $64,300 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $69,920. The journal entries to record these transactions would include a:

→	credit to Work in Process of $64,300
	credit to Finished Goods of $64,300
	credit to Cost of Goods Sold of $69,920
	debit to Finished Goods of $69,920

Finished goods	$ 64,300
Work in process		$ 64,300
Cost of goods sold	$ 69,920
Finished goods		$ 69,920