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 Debit Credit 9,000 328,000 Transferred out 762, Balance 4/1 Direct materials Direct labor Overhead 258,000 186,000 Work in Process-Molding Balance 4/1 Transferred in Direct labor Overhead Required: Debit 19, 762,000 122,00 50,000 Credit Transferred out 983,000 Prepare journal entries showing the flow of costs through the two processing departments during April. (If no entry is required for a transaction/event, select "No journal entry required" In the first account field.) Journal entry worksheet < 1 2 3 4 5 Record issuance of raw materials. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Work in process-Cooking Raw materials inventory Journal entry worksheet < 1 2 3 4 5 Record the direct labor incurred. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Chapter 5 i View transaction list Journal entry worksheet < 2 3 4 5 13 Record entry to apply manufacturing overhead. Note: Enter debits before credits. Transaction 3 Saved General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 5 Record the work completed in Cooking Department. Note: Enter debits before credits. Transaction 4 General Journal Debit Credit Journal entry worksheet < 1 2 3 4 5 Record the work completed in Molding Department. Note: Enter debits before credits. Transaction 5 General Journal Debit Credit Record entry Clear entry View general journal