Harvest manufactures multivitamins in a two stage process: Mixing and Packaging. Materials are added at the beginning of the Mixing Process. Conversion costs occur evenly throughout the department. Packaging materials are added at the end of the Packaging process and conversion costs occur evenly throughout the department. June data follow: Assume Harvest uses the weighted-average method. If the amount transferred from the Mixing Department to packaging is $110,000 and the amount transferred from packaging to finished goods is $260,000, which of the following journal entries would be correct