Journal entry worksheet Record the entry to show the transfer of work in process to finished goods. Note: Enter debits before credits. 5. Determine the balance at December 31 in the Work In Process inventory account. How much of this balance consists of costs harged to Job 106 ? Job 107 ? Journal entry worksheet Record the entry to show the transfer of work in process to finished goods. Note: Enter debits before credits. 5. Determine the balance at December 31 in the Work In Process inventory account. How much of this balance consists of costs harged to Job 106 ? Job 107