2. Gibson Corporation uses process costing. A number of transactions that occurred in September are listed below. Required (3 Points): Prepare journal entries for each of these transactions. (1) Raw materials that cost $50,817 are withdrawn from the storeroom for use in the Mixing Department.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 $42,908 are incurred, but not yet paid, in the Mixing Department. (3) Manufacturing overhead of $59,723 is applied in the Mixing Department using the department's predetermined overhead rate. (4) Units with a carrying cost of $128,992 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. (5) Units with a carrying cost of $117,663 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 $108,216 are sold on account for $149,500.