a. Saatchi & Saatchi, advertising firm 20. The journal entry to record the transfer of units from Department A to the next processing department, Department B, includes a debit to (1.5 Points) b. work in process inventory for Dept B and a credit to work in process inventory for Dept A d. finished goods inventory and a credit to work in process for Dept. A. a work in process inventory for Dept. B and a credit to raw materials inventory c. work in process inventory for Dept. A and a credit to work in process inventory for Dept. . 21. Which of the following is true? (1 Point)