Gator Chip Inc. has three sequential processing departments: Cutting, Frying, and Bagging. The Frying Department reports the following results for the month of October ("WIP" stands for work in process): Units in beginning WIP inventory Beginning WIP inventory, transferred-in costs Beginning WIP inventory, direct material costs Beginning WIP inventory, conversion costs Units transferred-in Transferred-in costs Direct materials added Conversion costs incurred Units completed 9,000 units $91,000 $25,600 $23,750 47,000 units $640,000 $155,040 $230,710 43,000 units 13,000 units Units in ending WIP inventory What is the journal entry to record the transfer of products from the Cutting Department to the Frying Department during the month of October? +140.000