Vona Corporation manufactures canoes in two departmetis, Fabrtcation and Waterptoofing. In the Fatrication Defpartmert, fitserglavs arioes shoped aluminum frame. The canoers are then transferted to the Waterproofing denaitment to the coated with seatam. Arona iuse ocerss cost syestem to collect costs in both departments. Wimaterials in the Fabrication Department are added at the beglnwing of the production process. On July 1, the Fatsication Deparumer Witrsion cast. During July. the Fabrication Department completed 70 canoes and tainsferted them to the Waterpiocting Departmen of journal entry shoutd Arona make to record the completion of the prociuction process by the Waterpiooting Debartiment? Finished Goods Work in Process - Waterproofing xxxx Raw Materials Work in Process - Waterproofing xXX XXX Manufacturing overhead Work in process - Waterproofing XXX