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: Balance 4/1 Direct materials Direct labor Overhead Balance 4/1 Transferred in Direct labor Overhead Required: Work in Process-Cooking Debit Credit 9,000 Transferred out 759,000 329,000 261,000 192,000 Work in Process-Molding Debit Credit 16,000 Transferred out 980,000 759,000 120,000 88,000 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.) View transaction list Journal entry worksheet < 1 2 345 Record issuance of raw materials. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit