During October, Beidleman Inc. transferred $60,600 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $66,520. The journal entries to record these transactions would include a:
debit to Finished Goods of $66,520
credit to Finished Goods of $60,600
credit to Cost of Goods Sold of $66,520
credit to Work in Process of $60,600