Complete the journal entry . To recognize inventory drawn from the storeroom to a processing department A. Manufacturing Overhead Work in Process - Mixing $23,645 B. Raw Materials $23,645 C. Selling & Administration Expenses To recognize the cost of units sold D. Unearned Revenue Cost of Goods Sold $74,820 E. Prepaid Expenses $74.820 F. Finished Goods To recognize the usage of facility and other fixed costs G. Accrued Liabilities H. Wages Payable Work in Process - Mixing $10.540 1. Work in Process - Mixing $10.540 J. Work in Process - Assembly 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