Verrett Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year:

Raw materials purchased on account	$	475,000
Raw materials (all direct) requisitioned for use in production	$	476,000
Direct labor cost	$	640,000
Manufacturing overhead:
Indirect labor cost	$	174,000
Other manufacturing overhead costs incurred	$	498,000
Cost of goods manufactured	$	1,469,000
Cost of goods sold (unadjusted)	$	1,430,000

The journal entry to record the transfer of completed goods from Work in Process to Finished Goods is: