Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below.

(1) Raw materials that cost $41,300 are withdrawn from the storeroom for use in the Mixing Department.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 $17,600 are incurred, but not yet paid, in the Mixing Department.

(3) Manufacturing overhead of $47,200 is applied in the Mixing Department using the departments predetermined overhead rate.

(4) Units with a carrying cost of $89,100 finish processing in the Mixing Department and are transferred to the Drying Department for further processing.

(5) Units with a carrying cost of $112,800 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 $99,700 are sold.

Required:

Prepare journal entries for each of the transactions listed above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Transaction General Journal Debit Credit