Entries for Product Cost Flow Record the following transactions that occurred during March 2019 for Harris Manufacturing Company, which uses the perpetual inventory system: Mar. 12 Transferred 535,000 of completed goods from the factory to the warehouse. 15 Requisitioned $21,000 of materials for use in the factory as direct materials and $3,500 for indirect materials, 18 Sold goods costing $28,000 for $42,000 on account. General Journal Date Description Debit Credit Mar. 12 To record the transfer of completed goods, Mar. 15 Work in process inventory To record the regioning of material Mar. 18 To record the sale of goods on account Mar. 18 To record the cost of goods sold