Barnes, Inc, which uses a process-costing system, transfers completed production from Department no. 1 to Department no. 2 for further work. Which of the following best describes the account that would be credited to record this transfer? 1. Cost of Goods Transferred 2. Finished Goods Inventory, Department no. 1 3. Finished Goods inventory. Department no. 2 4. Work-in-process inventory, Department no 1 5. Work-in-Process Inventory, Department no. 2