DE21-14 Use the information in Daily Exercises 21-5 and 21-13 to 1. Record the journal entry to transfer the cost of the 80,000 liters completed and trans- ferred out of Filtration and into the Bottling Department. 2. Record all the transactions in the Work in Process Inventory-Filtration T-account. (Hint: Use Sea View's Work in Process Inventory-Shaping T-account on page 851 as a guide.)