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:
Reasoning
The act of analyzing something systematically to arrive at a decision or evaluation.
Ad Hominem Fallacy
A fallacy that attacks the person making an argument rather than the argument itself, aiming to discredit the argument by discrediting its proponent.
Argument
A set of statements or reasons made to support or oppose an idea, cause, or proposition.
Person
An individual human being.
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