Chocolaterie de Geneve, SA. is located in a French speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company hast o processing departments-Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then ooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cookin epartment are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for e. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in Ap Balance 41 75 EAST Labor Overhead Work in Process-Cooking 8, Boa Transferred out 332, 2020 185,00 Work in Process Holding transferred out DEL Brestor Journal entry worksheet 1 2 3 4 5 > Record issuance of raw materials. Transaction General Journal Debit Credit 1 Record entry New general journal Prev View transaction list Journal entry worksheet C 1 2 3 4 > Record the direct labor incurred. Enter debit uredi Transaction General Journal Debit Credit 2 Record entry Veneral journal View transaction list Journal entry worksheet