Latta Coffee has two main processes: Roasting and Packaging. Roasted coffee beans are transferred to the packaging departments before the final product is shipped to customers. The following information is available for the month of April for the Roasting Department: total costs of goods completed and transferred from the roasting department to the packaging department is $25 000; ending work in process in April is $1 000; number of equivalent units of conversion is $5 000units.

What is the correctly journal entry at the end of April?