In October, the cost of materials transferred into the Rolling Department from the Casting Department of Jabari Steel Company is $6,000,000. The conversion cost for the period in the Rolling Department is $925,200 ($725,200 factory overhead applied and $200,000 direct labor). The total cost transferred to Finished Goods for the period was $6,775,760. The Rolling Department had a beginning inventory of $318,560.
a.  Journalize for the Rolling Department 

(1) The cost of transferred-in materials, 

(2) The conversion costs, and 

(3) The costs transferred out to Finished Goods.

b. Determine the balance of Work in Process—Rolling at the end of the period.