Balance, April 1 Transferred in Direct labour Overhead Work in Process-Baking 10,000 Transferred out 100,000 60,000 12,000 30,000 Required: Prepare journal entries showing the flow of costs through the two processing departments during April. View transaction list Journal entry worksheet A B C D E Record the entry for placing the materials into process. Note: Enter debits before credits. Event 1 General Journal Debit Credit Record entry Clear entry View general journal