By-product/joint product journal entries Prepare the journal entries for Corma if it is: Note: List any multiple debits or any multiple credits in alphabetical order by account name. a. transferred to storage at sales value as a by-product without further processing with a corresponding reduction of Zilla's production costs. b. further processed as a by-product and transferred to storage at net realizable value with a corresponding reduction of the manufacturing costs of Zilla. c. further processed and transferred to finished goods with joint cost allocated based on relative sales value at the split-off point. Note: Round proportions to the nearest whole percentage and dollar amounts to the nearest whole dollar