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

$(1)$ Raw materials that cost $$41,600$ are withdrawn from the storeroom for use in the Mixing Department.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 $$17,900$ are incurred, but not yet paid, in the Mixing Department.

$(3)$ Manufacturing overhead of $$47,500$ is$,$ applied in the Mixing Department using the department's predetermined overhead rate.

$(4)$ Units with a carrying cost of $$89,400$ finish processing in the Mixing Department and are transferred to the Drying Department for further processing.

$(5)$ Units with a carrying cost of $$113,100$ 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 $$100,000$ 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.

$1$

$2$

$3$

$4$

$5$

$6$

Raw materials that cost $$41,600$ are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials.

Note: Enter debits before credits.