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Question(s) / Instruction(s):

During October, Kreitner Inc. transferred $73,000 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $76,000. The journal entries to record these transactions would include a:

a)            Credit to Work in Process of $73,000

b)            Credit to Cost of Goods Sold of $76,000

c)            Debit to Finished Goods of $76,000

d)            Credit to Finished Goods of $73,000

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