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:

CoursHeroTranscribedText: Work in Process-Cooking Balance 4/1 8,000 Transferred out 755,000 Direct materials 326,000 Direct labor 263,000 overhead 192,000 Work in Process-Holding Balance 4/1 23,000 Transferred out 981, 000 Transferred in 755, 000 Direct labor 121, 000 overhead 91,000 Required: 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.) View transaction list Journal entry worksheet 2 3 4 5 Record issuance of raw materials. Note: Enter debits before credits. Transaction General Journal Debit Credit 1Journal entry worksheet A 2 3 4 5 Record the direct labor incurred. Note: Enter debits before credits. Transaction General Journal Debit Credit 2Journal entry worksheet A 2 3 4 5 > Record entry to apply manufacturing overhead. Note: Enter debits before credits. Transaction General Journal Debit Credit 3Journal entry worksheet A 2 3 5 > Record the work completed in Cooking Department. Note: Enter debits before credits. Transaction General Journal Debit Credit 4Journal entry worksheet