A process costing system is employed by Jungle Systems (JC). A product that JC creates is processed in Departments A and B. The product is transferred outside as Department A's task is finished. In Department A, all inputs are uniformly multiplied. The manufacturing activities and costs for November are summarised as follows:

Prepare journal entries that show the flow of manufacturing costs into and out of Department A.

\begin{tabular}{|l|r|r|} \hline & Department A & Department B \\ \hline Beginninginventories:Physicalunits & 5,000 & 8,000 \\ \hline Costs:Transferredin & - & $,45,320 \\ \hline DirectmaterialsConversioncosts & $10,000 & - \\ \hline Currentproduction:formonthUnitsstarted & 25,000 & Not relevant for question \\ \hline UnitstransferredoutCosts: & 28,000 & 33,000 \\ \hline Transferred in & & \\ \hline Direct materials & $57,800 & 1(d) \\ \hline Conversion costs & $95,220 & $,37,950 \\ \hline Percentage completion: & & $128,100 \\ \hline Beginning inventory & 40% & 50% \\ \hline Ending inventory & 80% & 50% \\ \hline \end{tabular}