\begin{tabular}{lccc} ACCOUNT Work in Process-Papermaklng Department & \multicolumn{2}{c}{ ACCOUNT NO. } \\ Date Item & Debit & Credit & Balance \\ Debit & BalanceCredit \\ \hline March 1 Bal., 2,600 units, 35% completed & & 9,139 \\ 31 Direct materials, 105,000 units & 330,750 & 339,889 \\ 31 Direct labor & 40,560 & 380,449 \\ 31 Factory overhead & 54,795 & 435,244 \\ 31 Goods transterred, 103,900 units & & ? \\ 31 Bal., 3,700 units, 80% completed & & ? \end{tabular} a1. Prepare the March joumal entry for the Papermaking Department for the materials charged to production. If an amount box does not require an entry, leave it blank. a2. Prepare the March joumal entry for the Papermaking Department for the conversion casts charged to production. If an amount box does not require an entry, leave it blank. final answer to the nearest dollar. If an amount box does not require an entry, leave it blank