Blossom Company has two sequential processing departments: Assembly then Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. 
What would have been the journal entry to record the transfer of product from the assembly department to the shaping department?
Definitions:
Resistance To Extinction
The persistence of a learned response, often a behavioral pattern, even after the removal of the reinforcement originally used to modify the behavior.
Response Rates
The frequency at which a certain behavior or reactions occur in a given period of time.
Avoidance Learning
A process by which an individual learns a behavior to avoid an unpleasant or aversive stimulus.
Electric Shock
A sudden discharge of electricity through a part of the body, causing injury or temporary disturbance to its function.
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