2 Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below (1) Raw materials that cost $41,300 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials. (2) Direct labor costs of $17,600 are incurred, but not yet paid, in the Mixing Department. (3) Manufacturing overhead of $47,200 is applied in the Mixing Department using the department's predetermined (4) Units with a carrying cost of $89,100 finish processing in the Mixing Department and are transferred to the Drying (5) Units with a carrying cost of $112,800 finish processing in the Drying Department, the final step in the production (6) Finished goods with a carrying cost of $99,700 are sold. overhead rate. Department for further processing process, and are transferred to the finished goods warehouse Required Prepare journal entries for each of the transactions listed above. (If no entry is required for a transaction/event, select No journal entry required" in the first account field.)