Complete the journal entry - To recognize inventory drawn from the storeroom to a processing department A. Accrued Liabilities Work in Process - Mixing $23,645 B. Unearned Revenue $23,645 C. Finished Goods To recognize the cost of units sold D. Work in Process - Assembly Cost of Goods Sold $74,820 E. Prepaid Expenses $74,820 F. Selling & Administration Expenses - > To recognize the usage of facility and other fixed costs G. Manufacturing Overhead H. Wages Payable Work in Process - Mixing $10,540 1. Raw Materials $10,540 J. Work in Process - Mixing - To recognize the transfer of units from one processing department to another Work in Process - Assembly $22,630 $22,630 To recognize fully completed, ready-for-sale units Finished Goods $87,915 $87,915