Fresh Springs produces premium bottled water. Fresh Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At Fresh Springs, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. Fresh 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.$)$

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.

Record all of the transactions in the "Work in Process Inventory$-$Filtration" T$-$account.

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. $($Record debits first, then credits. Exclude explanations from any journal entries.$)$

$\backslash$table$[[$Journal Entry,,,$],[$Date$,$Accounts,,$],[,,,],[,,,],[,,,]]$

Record all of the transactions in the "Work in Process Inventory$-$Filtration" T$-$account.