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? 01. 02. 03. 04. 05. Work-in-Process Inventory: Department no. 1. Cost of Goods Transferred. Finished-Goods Inventory: Department no. 1. Work-in-Process Inventory: Department no. 2. Finished-Goods Inventory: Department no. 2