$4.$Ankor company produces brick in two processing departments$-$Molding and Firing. Information related to the company's operations in much follows:

a$.$ Raw materials were issued for use in production: Molding department, $$23,000$ and Firing department, $$8,000.$

b$.$ Direct labor costs were incurred: Molding department, $$12,000$ and Firing department, $$7,000.$

c$.$ Manufacturing overhead was applied: Molding department, $$25,000$ and Firing department, $$37,000.$

d$.$ Molded Brick were transferred from the Molding department to the Firing department. According to the company's process costing system. The cost of molded brick was $$57,000.$

e$.$ Finished bricks were transferred from the Firing department to the finished good warehouse. According to the company's process costing system. The cost of finished brick was $$103,000.$

f$.$ Finished bricks were sold to customers. According to the company's process costing system. The cost of finished bricks sold was $$101,000.$

Required: Prepare journal entries to record transactions above.