2.

Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below. (1) Raw materials that cost $40,100 are withdrawn from the storeroom for use in the Mixing Department.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 $16,400 are incurred, but not yet paid, in the Mixing Department. (3) Manufacturing overhead of $46,000 is applied in the Mixing Department using the department's predetermined overhead rate. (4) Units with a carrying cost of $87,900 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. (5) Units with a carrying cost of $111,600 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse. (6) Finished goods with a carrying cost of $98,500 are sold. 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.) Journal entry worksheet 1 2 3 4 5 6 Raw materials that cost $40,100 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet