Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below. (1) Raw materials that cost exist40, 600 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials. (2) Direct labor costs of exist16, 900 are incurred, but not yet paid, in the Mixing Department. (3) Manufacturing overhead of exist46, 500 is applied in the Mixing Department using the department's predetermined overhead rate. 4) Units with a carrying cost of exist88, 400 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. (5) Units with a carrying cost of exist112, 100 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse. (6) Finished goods with a carrying cost of exist99,000 are sold. Prepare journal entries for each of the transactions listed above