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

$(1)$ Raw materials that cost $$39,900$ are withdrawn from the storeroom for use in the Mixing Department.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 $$16,200$ are incurred, but not yet paid, in the Mixing Department.

$(3)$ Manufacturing overhead of $$45,800$ is applied in the Mixing Department using the department's predetermined overhead rate.

$(4)$ Units with a carrying cost of $$87,700$ finish processing in the Mixing Department and are transferred to the Drying Department for

further processing.

$(5)$ Units with a carrying cost of $$111,400$ 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 $$98,300$ 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.$)$

Journal entry worksheet

Raw materials that cost $$39,900$ are withdrawn from the storeroom for use in