Blair Company Transferred the Cost of Units Completed During the Month

Multiple Choice

Blair Company transferred the cost of units completed during the month to Finished Goods.The total cost was $1,100.How does this event affect the financial statements? $\begin{array}{|c|c|c|c|c|c|c|c|c|c|}\hline {\text { Assets }} & = & \text { Liab. } & + & \text { Equity } & \text { Rev. } & - & \text { Exp. } & = & \text { Net Inc. } \\\hline \begin{array}{l|c|l}\text { WIP } & + & \text { Fin. } \\\text { Inv }&& \text { Goods } \\&& \text { Inv }\\\end{array} & & & & & & & & & \\\hline\end{array}$

A)
$\begin{array}{|c|c|c|c|c|c|c|c|c|c|c|c|}\hline 1,100&+&(1,100) &=&NA&+&NA&NA&-&NA&=&NA\\\hline\end{array}$
B)
$\begin{array}{|c|c|c|c|c|c|c|c|c|c|c|c|}\hline (1,100) &+&1,100&=&NA&+&NA&NA&-&NA&=&NA\\\hline\end{array}$
C)
$\begin{array}{|c|c|c|c|c|c|c|c|c|c|c|c|}\hline (1,100) &+&NA&=&NA&+&(1,100) &NA&-&1,100&=&(1,100) \\\hline\end{array}$
D)
$\begin{array}{|c|c|c|c|c|c|c|c|c|c|c|c|}\hline NA&+&(1,100) &=&NA&+&(1,100) &NA&-&1,100&=&(1,100) \\\hline\end{array}$