Arizona Brick Corporation produces bricks in two processing departments $-$ Molding and Firing. Information relating to the company's operations in March follows:

a$.$ Raw materials were issued for use in production: Molding Department, $$28,800$; and Firing Department, $$6,900.$

b$.$ Direct labor costs were incurred: Molding Department, $$19,000$; and Firing Department, $$4,500.$

c$.$ Manufacturing overhead was applied: Molding Department, $$26,900$; and Firing Department, $$40,900.$

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 $$68,000.$

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 $$106,000.$

f$.$ Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $$100,000.$

Required:

Prepare journal entries to record items $($a$)$ through $($f$)$ above.