1. Sem 37. Shorts Company has three process departments: Mixing, Encapsulating, and Bottling. At the beginning of the year, there were no work-in-process or finished goods inventories. The following data are available for the month of July (11 Points) Manufacturing Ending Work in Department Costs Added Process $86,400 $21,600 Mixing 79,200 Encapsulating 18,000 Bottling 72,000 3,600 Includes only the direct materials, direct labor, and the overhead used to process the partially finished goods received from the prior department. The transferred-in cost is not included. Required: 1. Prepare journal entries that show the transfer of costs (a) from Mixing to Encapsulating, (b) from Encapsulating to Bottling, and (c) from Bottling to finished goods inventory. Work in a. Process- Encapsulating Work in Process- Mixing