a(2) On September 30, journalize the entry to vecord the flow of costs into the Refining Department during the panod for drect labor Refer to the chart of accounts for the exact wording of the account tites. CNOW joumais do not use ines for spaces or journal explanations. Every line on a joumsi pogo is used for debut or crodit entries Do not add D. On September 30 , foumalize the entry to record the fransfor of production costs to the second dupatment, Sifting Refer to the chart of accounts for the exact wonting of the a fine between journd entries. CNOW journats wif automabcaby indent a credit evify when a credt amount is entered Accounts 181 Land 191 Factory 192 Accumulated Depreciation-Factory LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 income Summary 131 Materials 141 Work in Process-Refining Department 142 Work in Process-Sifting Department 143 Work in Process-Packing Department 151 Factory Overhead-Refining Department 152 Factory Overhead-Sifting Department 153 Factory Overhead-Packing Department 161 Finished Goods 171 Supplies 172 Prepaid Insurance 173 Prepaid Expenses 181 Land 191 Factory 192 Accumulated Depreciation-Factory 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Factory 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Utilities Payaole 221 Binim Dnishin CHART OF ACCOUNTS Radford Inc. General Ledger ASSETS 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131 Materials 141 Work in Process-Refining Department 142 Work in Process-Sifting Department 143 Work in Process-Packing Department 151 Factory Overhead-Refining Department 152 Factory Overhead-Sifting Department 153 Factory Overhead-Packing Department 151 Finichad Ancts REVENUE 410 Sales 610 interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Supplies Expense 540 Administrative Expenses 561 Denreciation Fxnense-Factorv exact wonding or the account tuted. Cvow joumals do not use ines for spaces or foumal explanobons. Every ive on a joumal page is used for debi or credi entries. Do not indd drect matorials, direct labor, and applied factory oworhead for the first department. Retning, were $381,000,5149,000, and 596,205 , respectivoly. Asso, work in proct5s in the Refining Departrent at the beginning of the period totaled $30,000, and work in processt at the end of the penod totaled $23,000 Required: a(1) On September 30 , joumalize the entry fo record the ficw of costs into the Renaing Department during the pevod for drect materials. Refer to the chant of accounts for the exoct wording of the account stes. CNow joumass do not use lines for spaces or joumal explanations. Every ine on a journal page is used for debit ar credit entries Do not add explanabons or skp a lise between joumai enthes. Cvow pumals wi astomabcaily indent a credir enity when a credif amount is entered