please answer BOTH QUESTIONS! on BOTH IMAGES

Prepare journal entries to record the following production activities. 1. Transferred completed goods from the Assembly department to finished goods inventory. The goods cost $141,000. 2. Sold $445,000 of goods on credit. Their cost is $175,000. View transaction list Journal entry worksheet 2 3 Record the transfer of goods from the assembly department to finished goods. Note: Enter debits before credits Debit General Journal Transaction Credit nufacturing systelts, 83,000 were in ginning inventory.000 ant. Of these trans completed in April. At the end of Alls and 40% Required Information The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 415,000 units of a product and transferred them to the next department. Of these transferred units, 83,000 were in process in the production department at the beginning of April and 332,000 were started and completed in April. April's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of April, 105,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion. Compute the number of equivalent units with respect to both materials used and conversion used in the first production department for April using the weighted average method. Equivalent Units of Production - Weighted Average Units % Materials EUP-Materials % Conversion EUP-Conversion Total