btember 30 , joumalize the entry to record the transfer of production costs to the second departinent, Siming Refer to the chart of accounts for the exact wording of Wine behween joumal entries. CNOW journals will automatically indent a credt entry when a credit amount is entered. Entries for factory costs and jobs completed Instructions Collegiate Publishing Inc, began printing operations on March 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are stil in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, 57,000 of indirect materials and $11,200 of indiroct labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form: 173 Prepaid Expenses 181 Land 191 Factory 192 Acoumulated Depreciation-Factory LAABHTES 210 Acoounts Payable 221 Uilities Payable 231 Notes Payable 236 interest Payable 251 Wages Payable EQUTY 311 Common Stock 340 Retained Eamings. 351 Dividends 390 income Summary Journal On September 30 , journalze the entry to record the fllow of costs into the Refining Department during the period for divect materials. Refer to the chart of accounts for xact wording of the account bitios. CNOW journals do not use ines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. D dd explanasions or skip a line between joumal entries. CNOW journals will automatically indent a credt entry when a credit amount is entered. On September 30, joumalze the entry fo record the fiow of costs into the Refining Department during the period for direct labor. Refer to the chart of accounts for the wording of the account tites. CNOW journals do not use lines for spaces or joumal explanations. Every line on a journal page is used for debit or credit entries. Do n mplanations or skip a ino between joumal entries. CNOW journals will automatically indent a credit entry when a crodit amount is entered. Equivalent Units of Production nata for the two departments of Kimble \& Pierce Company for June of the current fiscal year are as follows: Production begins in the Drawing Department and finishes in the Winding Department. a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units a production for June for the Drawing Department. If an amount is zero, enter in " 0 ". b. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units production for June for the Winding Department. If an amount is zero, enter in " 0 ". departments-Aofining. Siting. and Packing. Assume that records indcabe that direct materials, direct labor, and appled factory owertead tor the first departmere, Petining were $369,000,$146,000, and $97,600, respectively. Asa, wokk in process in the Peflining Departinent at the begining of the period totaied $30,200. and work in process at the end of the period totaled 528,400. Required: a. (1) On Septomber 30 , joumalize the entry to recond the fow of conts into the Refining Department during the period for direct muteriak: (2) On September 30 , joumakze the entry to record the forr of costs into the Fefining Department during the periad for dinect labor." (3) On September 30 , joumalize the enty to recond the flow of costs into the Rintining Department during the period for factory overhead. b. On September 30 , joumalize the enty to record the transifer of prodiction costs to the second department sitong. "Relor to the chart of accounts for the exact wonding of the account itles. CNOW journals do not use lines for spaces or jouma/ explanations. Every line on a jouma/ page is used for debit or credit entries, Do not add explanations or skip a line betwepn pumal entres. CVOW joumals will automaticaly indent a credit entry when a credit anount is onternd. wording of the acoount ables. CNOW foumais do not use ines for spaces or joumal explanations. Every fine on a joumal papo is ushd for debit or credit entries Do Segtember 30 . joumialize the enty to record the flow of costs into the Alefining Departiment during the period for dinect labor. Aefer to me chart of accounds for the ding of the account tites. CNOW joumals do not use lines tor spaces or joumal explanabons. Every ine on a foumal page is used for debt or credit entries. Do not inabions or silp a ane between joumal ondries. CNOW joumals will automatically indent a credi enty when a credi amount is entered. Soptember 30 , journalize the entry to record the flow of costs into the Refining Department during the period for factory ovechead. Aleter to the chart of accounts for wording of the account toles. CNOW journals do not use ines for spaces or joumal explanations. Every ine on a joumal page is used for debir or credit entries. Do xplanations or skip a ine between joumal entrios. CNOW joumals will automacicaly indent a credt entry when a credt amount is entered. plember 30 , joumalize the enty to record the transfer of production costs to the second departinent, Sinting. Aeter to the chart of accounts for the exact wording of it Dbes. CNOW joumals do not use lines for spaces or journal explanabions. Every ine on a joumal puge is used for debit or crecit entries. Do not add explanations pine between journat entries. CNOW journais wil automaticaly indent a credit enty when a credit amount is entered