Harrington industries, which uses a process-costing system, had a balance in its work-in-process account of $68,000 on january 1. the account was charged with direct materials, direct labor, and manufacturing overhead of $450,000 throughout the year. if a review of the accounting records determined that $86,000 of goods were still in production at year-end, harrington should make a journal entry on december 31 that includes: