The Following Table of Cost Information Is Available for the Renaldo

The following table of cost information is available for the Renaldo Company for the month of November:
$$\begin{array} { l | l | l | l } & \begin{array} { l } \text { Goods in } \\\text { Process } \\\text { Inventory- } \\\text { Mixing }\end{array} & \begin{array} { l } \text { Goods in } \\\text { Process } \\\text { Inventory- } \\\text { Molding }\end{array} & \begin{array} { l } \text { Finithed } \\\text { Goods } \\\text { Inventory }\end{array} \\\hline \text { Begining Inventory } & \$ 12,000 & \$ 15,000 & \$ 24,000 \\\hline \text { Costs incurred: } & & & \\\hline \text { Direct materials } & 22,000 & 14,000 & \\\hline \text { Direct labor } & 32,000 & 17,000 & \\\hline \text { Overhead applied } & 47,000 & 24,500 & \\\hline \text { Costs transferred out } & ( 100,000 ) & ( 152,000 ) & \\\hline \text { Costs transferred in } & & 100,000 & 152,000 \\\hline \text { Cost f goods sold } & & & ( 149,000 ) \\\hline \text { Ending inventory } & 13,000 & 18,500 & 27,000\end{array}$$ Based on the table of cost information above, prepare the general journal entry required to record the:
a. Transfer of goods from the molding department to the finished goods inventory.
b. Cost of goods sold for November.