The following table of cost information is available for the Messier Company for the month of November:

	Goods in Process Inventory Mixing	Goods in Process Inventory Molding	Finished Goods Inventory
Beginning Inventory.....................	$12,000	$15,000	$24,000
Costs incurred:
Direct materials........................	22,000	14,000
Direct labor..............................	32,000	17,000
Overhead applied.....................	47,000	24,500
Costs transferred out................	(100,000)	(152,000)
Costs transferred in..................		100,000	152,000
Cost of goods sold			(149,000)
Ending inventory..........................	13,000	18,500	27,000

Based on the table of cost information above, prepare the general journal entry required to record the: a. Transfer of goods from the molding department to the finished goods inventory. b. Cost of goods sold for November.