[Solved] A considerable portion of the text's process-costing presentation illustrated the proper way to allocate manufacturing costs to the units completed during the period and the ending work-in-process inventory. For companies that have a single manufacturing department, the journal entry to recognize completed production involves a debit to Finished-Goods Inventory and a credit to Work-in-Process Inventory. Required: What journal entry, if any, is needed for these same companies to properly account for ending work in process? Sexually Explicit Content: Media or material portraying sexual acts or genitalia in a manner intended to stimulate erotic rather than aesthetic or emotional feelings. Suppressing: The act of consciously or unconsciously holding back, inhibiting, or stopping a thought, feeling, or action. Physical Intimacy: Refers to close personal interactions that involve touch and emotional closeness between individuals. Emotional Intimacy: A deep connection between two people characterized by mutual sharing of feelings, thoughts, and experiences.