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 Work-in-Process Inventory and a credit to Finished-Goods Inventory(B) a debit to Finished-Goods Inventory and a credit to Work-in-Process Inventory(C) a debit to Finished-Goods Inventory and a credit to Work-in-Process Inventory: Department A(D) a debit to Work-in-Process Inventory: Department A and a credit to Work-in-Process Inventory: Department B(E) a debit to Work-in-Process Inventory: Department B and a credit to Work-in-Process Inventory: Department A.