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 departmentsCooking 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 ProcessCooking Debit Credit Balance 4/1 9,000 Transferred out 761,000 Direct materials 327,000 Direct labor 256,000 Overhead 189,000 Work in ProcessMolding Debit Credit Balance 4/1 16,000 Transferred out 985,000 Transferred in 761,000 Direct labor 123,000 Overhead 86,000 Required: Prepare journal entries showing the flow of costs through the two processing departments during April