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 has two processing departments-Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April: Work in Process-Cooking Transferred out 764,000 Balance 4/1 Direct materials Direct labor Overhead 13,000 329,000 261,000 187,000 Work in Process-Molding Transferred out 978,000 Balance 4/1 Transferred in Direct labor 17,000 764,000 125,000 93,000 Overhead Doamired. Journal entry worksheet 2 3 4 5 > Record issuance of raw materials. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general Journal Journal entry worksheet Record the direct labor incurred. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general Journal Journal entry worksheet Record entry to apply manufacturing overhead. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general Journal Journal entry worksheet Record the work completed in Cooking Department. Note: Enter debits before credits. Transaction General Journal Debit Credit 4 Record entry Clear entry View general Journal Journal entry worksheet Record the work completed in Molding Department. Note: Enter debits before credits. Transaction General Journal Debit Credit 5 Record entry Clear entry View general Journal