Journal entry for sale of flip

[Amber C.]

Took a loss on a flip. Purchased 2024, sold 2025. 

What is the journal entry for moving WIP to COGS while clearing the loan and showing a loss? Right now I have:

COGS- DR

Loan- DR

Bank (cash bank from sale)- DR

Closing costs- DR

WIP- CR

Sale of investment- CR

I'm off somewhere and can't figure it out. TIA!