A company has 2 departments. Job 10 goes through Department C first at a cost of $5,000 for direct materials, $7,000 for direct labor, and $10,000 for allocated overhead. Then the job is sent to Department D. In Department B, the job is charged $5,000 for direct materials, $4,000 for direct labor, and $6,000 for allocated overhead. These costs are over and above what was charged to Job 82 in Department C.

1.) Prepare the journal entry to send Job 10 from Department C to Department D.

2.) Prepare the journal entry to send Job 10 from Department B to Finished Goods.