Asn Cpt 6 Exercise 6.11. Journal Entries Shorts Company has three process departments: Mixing, Encapsulating, and Bottling. At the beginning of the year, there were no work-in-process or finished goods inventories. The following data are available for the month of July: Department Manufacturing Costs Added* Ending Work in Process Mixing $86,400 $21,600 Encapsulating 79,200 18,000 Bottling 72.000 3,600 1. Prepare journal entries that show the transfer of costs from one department to the next (including the entry to transfer the costs of the final department). 2. Prepare T-accounts for the entries made in Requirement 1. Use arrows to show the flow of costs. Work in Process Encapsulating Work in Process-Mixing 64.800 64,800 Work in Process Bottling Work in Process Encapsulating Finished Goods Work in Process-Bottling 2 Enter the appropriate amounts in the shaded cells in columns CD.F.G. 1, J. and L T-accounts WIP-Mixing 86.40064.800 WIP-Bottling Finished Goods WIP_Encapsulating 64 800 79.200 Wong 72.000 21 600 140.400