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Complete the journal entry - To recognize inventory drawn from the storeroom to a processing department A. Raw Materials Work in Process - Mixing $23,645 B. Accrued Liabilities $23,645 C. Selling & Administration Expenses To recognize the cost of units sold D. Wages Payable Cost of Goods Sold $74,820 E. Prepaid Expenses $74,820 F. Work in Process - Assembly - To recognize the usage of facility and other fixed costs G. Unearned Revenue H. Work in Process - Mixing Work in Process - Mixing $10,540 1. Manufacturing Overhead $10,540 J. Finished Goods - To recognize the transfer of units from one processing department to another Work in Process - Assembly $22,630 $22,630 - To recognize fully completed, ready-for-sale units Finished Goods $87,915 $87,915