Allen Company has the following information for the Assembly Department for the month of October:

Materials purchased	$ 45,000
Materials used	49,000
Direct labor	30,000
Actual manufacturing overhead	56,000
Cost of goods completed and transferred to the Finishing Department	125,000

Overhead rate is 200% of direct labor costs. Allen Company uses a process-costing system for the Assembly Department. The journal entry to record goods completed and transferred out of the Assembly Department and into the Finishing Department would include a