$4)$ Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below.

$(1)$ Raw materials that cost $$41,800$ are withdrawn from the storeroom for use in the Mixing Department.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 $$18,100$ are incurred, but not yet paid, in the Mixing Department.

$(3)$ Manufacturing overhead of $$47,700$ is applied in the Mixing Department using the department$$s predetermined overhead rate.

$(4)$ Units with a carrying cost of $$89,600$ finish processing in the Mixing Department and are transferred to the Drying Department for further processing.

$(5)$ Units with a carrying cost of $$113,300$ 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 $$100,200$ are sold.

Required: $(6$ points$)$

Prepare j$1$ournal entries for each of the transactions listed above.