Arctic Springs produces premium bottled water. Arctic Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Arctic Springs, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Arctic Springs has no beginning inventories. During May, the filtration process incurred the following costs in processing 250,000 liters: (Click the icon to view the costs.) (Click the icon to view the assignment of costs.) 1. Record the journal entry to transfer the cost of the 110,000 liters completed and transferred out of the Filtration Department and into the Bottling Department. 2. Record all of the transactions in the "Work in Process Inventory-Filtration" T-account. determine the ending balance. (For entries with a $0 balance, make sure to enter "0" in the Data table Reference "Work in Process Inventory-Filtration" T-account. ts incurred to the Filtration Department to the T-account and determine the ending balance. (For entries with a $0 balance, make sure to enter "0" in the