Charles Corporations uses process costing in its two production departments. A separate work-in process account is kept in the general ledger for each production department. The following data for May operations: Beginning Inventory Added During May Direct Materials Cost: Department $10,000 $50,000 Department Y $6,000 $40,000 Direct Labor Cost: Department X $12,000 $80,000 Department Y $9,000 $70,000 Applied Overhead: Department X $24,000 $180,000 Department Y $9,000 $70,000 During May, 31,000 units with a cost of $10 each were transferred from Department X to Department Y, and 28,000 units with a cost of $17 each were transferred from Department Y to Finished Goods Inventory. Required: Prepare the appropriate general journal entries to record the cost charged to the producing departments during May and the cost of units transferred from Department X to Department Y and Department Y to Finished Goods Inventory