During its first year, Green Garden (GG), which operates a Just-In-Time production system, recorded the following costs (all data in thousands): materials purchased, $3,360; direct labor, $670; and overheads; $3,200. Two thousand units were completed. At the year-end, 300 units were still in process. These were 80% complete with respect to materials and 50% complete with respect to conversion costs. Which of the is the CORRECT journal entry?