Prepare journal entries to record the following production activities. 1. Transferred completed goods from the Assembly department to finished goods inventory. The goods cost $135,600. 2. Sold $315,000 of goods on credit. Their cost is $175,000. Journal entry worksheet Record the transfer of goods from the assembly department to finished goods. Note: Enter debits before credits. Prepare journal entries to record the following production activities. 1. Transferred completed goods from the Assembly department to finished goods inventory. The goods cost $135,600. 2. Sold $315,000 of goods on credit. Their cost is $175,000. Journal entry worksheet 1. Transferred completed goods from the Assembly department to finished goods inventory. The goods cost $135 2. Sold $315,000 of goods on credit. Their cost is $175,000. Journal entry worksheet Note: Enter debits before credits