a. Raw materials used in production: Molding Department, $28,100; and Firing Department, $4,700. b. Direct labor costs incurred: Molding Department, $18,800; and Firing Department, $6,000. c. Manufacturing overhead was applied: Molding Department, $24.700; and Firing Department, $35,900. d. Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company's process costing system, the cost of the unfired, molded bricks was $67,200. e. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company's process costing system, the cost of the finished bricks was $107,600. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $103,200. Required: Prepare journal entries to record items (a) through (f) above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)