Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below. Raw materials that cost $41, 500 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials. Direct labor costs of $17, 800 are incurred, but not yet paid, in the Mixing Department. Manufacturing overhead of $47, 400 is applied in the Mixing Department using the department's predetermined overhead rate. Units with a carrying cost of $89, 300 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. Units with a carrying cost of $113,000 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse. Finished goods with a carrying cost of $99, 900 are sold. Prepare journal entries for each of the transactions listed above