Blossom Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

Beginning WIP Inventory	9,000 units
Transferredminusin costs in beginning WIP Inventory	$ 95 comma 000$95,000
Direct materials costs in beginning WIP Inventory	$25,600
Conversion costs in beginning WIP Inventory	$23,750
Units transferredminusin	47,000 units
Transferredminusin costs	$ 650 comma 000$650,000
Units Completed	43,000
Costs added: materials	$155,040
Costs added: conversion	$230,710
Ending WIP Inventory	13,000 units
(50% complete for materials and 40% complete for conversion)

What would have been the journal entry to record the transfer of product from the assembly department to the Shaping Department?