Chocolaterie de Geneve, SA is located in a French$-$speaking canton of Switzerland. The company makes chocolate truffles that are

sold in popular embossed tins. The company has two processing departments: Cooking and Moulding. In the Cooking Department, the

raw ingredients for the truffles are mixed and then cooked in special candy$-$making vats. In the Moulding Department, the melted

chocolate and other ingredients from the Cooking Department are carefully poured into moulds, and decorative flourishes are carved

by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The following T$-$accounts show

the flow of costs through the two departments in April $($all amounts are in Swiss francs$)$:

Required:

Prepare journal entries showing the flow of costs through the two processing departments during April. $($If no entry is required for a

particular transaction, select $"$No journal entry required" in the first account field.$)$