Mulligan, inc., which uses a process-cost accounting system, passes completed production from department a to department b for further manufacturing. the journal entry to record completed production in department a requires:

a. a debit to finished-goods inventory and a credit to work-in-process inventory: department a.
b. a debit to finished-goods inventory and a credit to work-in-process inventory.
c. a debit to work-in-process inventory and a credit to finished-goods inventory.
d. a debit to work-in-process inventory: department b and a credit to work-in-process inventory: department a.
e. a debit to work-in-process inventory: department a and a credit to work-in-process inventory: department b.