JT Engineering transferred items with $28,000 of cost from the Smelting Department to the Polishing Department at the end of the period. What should the entry to record this transfer include? O $28,000 credit to Work in Process-Polishing O $28.000 debit to Finished Goods Inventory O $28.000 debit to Work in Process-Smelting O $28,000 credit to Work in Process-Smelting