What is the correct debit and credit for entry #4?

Required information Exercise 4-24 Operation Costing (LO 4-7) [The following information applies to the questions displayed below.] The November production of MVP's Minnesota Division consisted of batch P25 (2,000 professional basketballs) and batch S33 (4,000 scholastic basketballs). Each batch was started and finished during November, and there was no beginning or ending work in process. Costs incurred were as follows: Direct Material: Batch P25, $42,000, including $2,500 for packaging material; batch S33, $45,000. Conversion Costs: Preparation Department, predetermined rate of $7.50 per unit; Finishing Department, predetermined rate of $6.00 per unit; Packaging Department, predetermined rate of $0.50 per unit. (Only the professional balls are packaged.) kercise 4-24 Part 3 Prepare journal entries to record the cost flows during November. (If no entry is required for a transaction/event, select "No urnal entry required" in the first account field.) Answer is complete but not entirely correct. No Debit Credit Transaction 1 1 General Journal Work-in-process inventory: Preparation Department Raw-material inventory 39,500 39,500 2 2 45,000 Work-in-process inventory: Preparation Department Raw-material inventory 45,000 3 3 45,000 Work-in-process inventory: Preparation Department Applied conversion costs 45,000 4 4 126,500 X Work-in-process inventory: Finishing Department Work-in-process inventory: Preparation Department 126,500 5 5 36,000 Work-in-process inventory: Finishing Department Applied conversion costs 36,000 6 6 6 Work-in-process inventory: Packaging Department Finished-goods inventory Work-in-process inventory: Finishing Department 66,500 99,000 165,500 7 7 7 3,500 Work-in-process inventory: Packaging Department Raw-material inventory Applied conversion costs OOO 2,500 1,000 8 8 Finished-goods inventory 70,000