Gulliver, Inc, which uses a process-costing system, transfers completed production from Department no. 1 to Department no. 2 for further work. Which of the following best describes the account that would be debited to record this transfer? Work-in-Process Inventory: Department no. 1 Finished-Goods inventory: Department no. 2 Work-in-Process Inventory: Department no, 2 Cost of Coods Transferred. Finished-Goods inventory: Department no. 1