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 (1) Raw materials that cost $39,900 are withdrawn from the storeroom for use in the Mixing Department All of these raw materials are classified as direct materials.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.) View transaction list Journal entry worksheet 1 2 Direct labor costs of $16,200 are incurred, but not yet paid, in the Mixing Department. ote: Enter debits before credits. Transaction General Journal Debit Credit (2) Record entry Clear entry View general Journal Tew transaction list Journal entry worksheet Manufacturing overhead of $45,800 is applied in the Mixing Department using the department's predetermined overhead rate. Note: Enter debits before credits. Transaction General Journal Debit Credit (3) View general Journal Clear entry Record entry sactions listed above. (If no entry is required for a transaction/eve required in the first account field.) View transaction list Journal entry worksheet 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. Note: Enter debits before credits. Transaction General Journal Debit Credit (5) View general Journal Clear entry Record entry View transaction list Journal entry worksheet