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 Raw materials (all direct) requisitioned for use in production Direct labor cost Manufacturing overhead: Indirect labor cost Other manufacturing overhead costs incurred Cost of goods manufactured Cost of goods sold (unadjusted) The journal entry to record the unadjusted Cost of Goods Sold is: $ 475,000 $ 476,000 $640,000 $ 174,000 $ 498,000 $1,469,000 $1,430,000 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 Raw materials (all direct) requisitioned for use in production Direct labor cost Manufacturing overhead: Indirect labor cost Other manufacturing overhead costs incurred Cost of goods manufactured Cost of goods sold (unadjusted) $475,000 $ 476,000 $ 640,000 $ 174,000 $ 498,000 $1,469,000 $1,430,000 The journal entry to record the transfer of completed goods from Work in Process to Finished Goods is