5. (8 points) Power Pizza produces frozen pizzas in two processing departments - Heating and Freezing. a. Raw materials used in production: Heating Department, $46,000 and Freezing Department, $15,000. b. Direct labor cost incurred: Heating Department, $31,000 and Freezing Department, $25,000. c. Manufacturing overhead was applied: Heating Department, $62,000 and Freezing Department, $78,000. d. Assembled pizzas were transferred from the Heating Department to the Freezing Department. According to the company's process costing system, the cost of the assembled pizzas was $90,000. Required Prepare journal entries for each of the transactions shown above.