What should be the Accounting at Delivery Level if cost Type is FIFO ??

Hi All, Hope you all doing fine.
Here we have define the Organization based on the Costing Method = FIFO therefore me wanted to know that What should be the Accounting after Recieving and Inspection and then Delivery it into the respective Sub Inventory. So the Delivery Stage what should be the possible accounting ??

Me wanted to know what is to be Debited and What is to be Credited at this stage ??

Thanks
Regards
Breath Hacker