Entries for Product Cost Flow Record the following transactions that occurred during April 2019 for Boyd Manufacturing Corporation, which uses the perpetual inventory system: Apr. 21 Transferred $240,000 of completed goods from the factory to the warehouse. 25 Requisitioned $135,000 of materials for use in the factory as direct materials and $30,000 for indirect materials. 28 Sold goods costing $90,000 for $150,000 on account. General Journal Date Description Debit Credit Apr. 21 0 Oo 0 To record the transfer of completed goods. Apr. 25 Work in process inventory 0 0 0 0 0 0 To record the requisitioning of material. Apr. 28 0 Oo To record the sale of goods on account. Apr. 28 0 0 0 0 To record the cost of goods sold