For XYZ Company, the Costing Allocation Flexfield structure has three segments: Company, Cost Center, and Account. One of the employees was initially costed to the 3500 cost center and his accounting entries for a non-recurring earning element were as follows:

Debit: 100. 3500.6000, Credit: 105. 1000.7000

The cost center was changed to 5000 and the RetroCosting Process was run. What will be the costing entries created by the retro costing process?