Exhibit 4-9, Panel A, shows that Job WPP 298 was completed at a cost of $9,705. Job WPP 298 also simultaneously appears in the finished-goods records of the subsidiary ledger. The total cost of all jobs completed and transferred to finished goods in February 2020 is $188,800 (Exhibit 4-9, Panels A and B). Exhibit 4-9, Panel B, indicates that Job WPP 298 was sold and delivered to the customer on February 28, 2020, at which time $9,705 was transferred from finished goods to cost of goods sold. The total cost of all jobs sold and invoiced in February 2020 is $180,000 (Exhibit 4-9, Panel B).