Prepare journal entries to record the following production activities. 1. Transferred completed goods from the Assembly department to finished goods inventory. The goods cost $142,000. 2. Sold $448,000 of goods on credit. Their cost is $157,000. 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. Transaction General Journal Debit Credit Record entry Clear entry View general journal