Goods are transferred from the Cleaning department to the Mixing department under process costing. The costs transferred in April totaled $85,000. REQUIRED: The journal entry to record the transfer is: a. DR Work in Process-Cleaning for $85,000 and CR Work in Process-Mixing for $85,000. Ob. DR Work in Process-Mixing for $85,000 and CR Work in Process-Cleaning for $85,000. C. DR Cost of Goods Sold for $85,000 and CR Work in Process-Cleaning for $85,000. d. DR. Cost of Goods Sold for $85,000 and CR Work in Process-Mixing for $85,000