BNC Company produces a product in two departments: (1) Mixing and (2) Finishing. The company uses a process cost accounting system. Prepare the journal entries to record the preceding transactions for BNC Company. - List debit transactions first and then list credit transactions. Prepare the journal entries to record the preceding transactions for BNC Company. - List debit transactions first and then list credit transactions. To record transfer of units to the Finishing Department To record transfer of units to finished goods To record the sale of goods on account To record cost of goods sold