Whispering Winds Industries uses a process cost system. Products are processed furbt by Department A and then by Degartment B before being transferred to the finished goods warehouse Shown below is the cost intormation for Departinent B during the manth of October: The balance in workin process imentory in Department B at October 1 is $28,000 and it is $33,600 at October 31 : Prepare journal entries to recotd the following transactions for the inonth of October. KCredit account tities are automatically indented when the amount is entered Do not indent manually. Record joumal entries in the arder presented in the problem. List all debit entries before credit entries] (a) The transter of production from Department A to B. (b) The manufacturing costs incurred by Department B. (c) The transfer of completed units from Department B to the finished goods warehouse. No. Account Titles and Explanation Debit Credit (a) (b) (c)