help with requirement 4 pls

Month Ended September 30 Assigning Costs Direct Conversion Costs Materials Total Completed and transferred out Equivalent units completed and tradot 13.000 13,000 Multiplied by: Cost per equivalent unit $ 1.50 Custs assigned to units completed and transferred out 5 0,500 19.500 $26.000 Ending work in process Equivalent unitsin ending work in process, September 30 3.330 0,300 1.50 Muped by Cost per equivalent unit 5 0.50 11,115 Costs assigned to units in ending work in process, September 20 1,665 $ 9450 $ 37.115 Total costs accounted for Requirement 4. Record the joumal entry for the costs transferred out of the Assembly Department to the Testing Department (Record debits first, then credits. Exclucte explanations from any jumal enbles) Journal Entry Date Accounts Credit 0.50 $