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

a.	Raw materials were issued for use in production: Molding Department, $26,200; and Firing Department, $5,400.
b.	Direct labor costs were incurred: Molding Department, $18,900; and Firing Department, $4,600.
c.	Manufacturing overhead was applied: Molding Department, $25,200; and Firing Department, $35,700.
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 $67,900.
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 $108,500.
f.	Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $104,100.

Required:

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

	General Journal	Debit	Credit
a.	(Click to select)Work in process-Molding DepartmentManufacturing overheadRaw materialsCost of goods soldWork in process-Firing DepartmentCashFinished goodsSalaries and wages payable
	(Click to select)Raw materialsFinished goodsWork in process-Firing DepartmentManufacturing overheadWork in process-Molding DepartmentCashSalaries and wages payableCost of goods sold
	(Click to select)Salaries and wages payableManufacturing overheadRaw materialsWork in process-Molding DepartmentWages expenseCost of goods soldWork in process-Firing DepartmentFinished goods
b.	(Click to select)Work in process-Firing DepartmentSalaries and wages payableCost of goods soldRaw materialsWork in process-Molding DepartmentManufacturing overheadCashFinished goods
	(Click to select)Salaries and wages payableManufacturing overheadCost of goods soldRaw materialsWork in process-Molding DepartmentCashFinished goodsWork in process-Firing Department
	(Click to select)Cost of goods soldSalaries and wages payableWages expenseWork in process-Firing DepartmentManufacturing overheadRaw materialsFinished goodsWork in process-Molding Department
c.	(Click to select)Cost of goods soldCashRaw materialsFinished goodsManufacturing overheadWork in process-Molding DepartmentWork in process-Firing DepartmentSalaries and wages payable
	(Click to select)Work in process-Firing DepartmentFinished goodsCashRaw materialsWork in process-Molding DepartmentSalaries and wages payableCost of goods soldManufacturing overhead
	(Click to select)Wages expenseWork in process-Molding DepartmentSalaries and wages payableWork in process-Firing DepartmentManufacturing overheadFinished goodsRaw materialsCost of goods sold
d.	(Click to select)Finished goodsWages expenseWork in process-Molding DepartmentManufacturing overheadWork in process-Firing DepartmentRaw materialsCost of goods soldSalaries and wages payable
	(Click to select)Salaries and wages payableCost of goods soldRaw materialsWages expenseFinished goodsWork in process-Firing DepartmentWork in process-Molding DepartmentManufacturing overhead
e.	(Click to select)Work in process-Molding DepartmentWages expenseManufacturing overheadWork in process-Firing DepartmentSalaries and wages payableRaw materialsFinished goodsCost of goods sold
	(Click to select)Salaries and wages payableFinished goodsWork in process-Firing DepartmentManufacturing overheadWages expenseCost of goods soldWork in process-Molding DepartmentRaw materials
f.	(Click to select)Cost of goods soldFinished goodsManufacturing overheadWork in process-Firing DepartmentWork in process-Molding DepartmentWages expenseSalaries and wages payableRaw materials
	(Click to select)Wages expenseManufacturing overheadCost of goods soldRaw materialsSalaries and wages payableFinished goodsWork in process-Molding DepartmentWork in process-Firing Department