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 Work in Process-Cooking 9,000 329,000 257,000 Transferred out 759,000 Overhead Balance 4/1 Transferred in 195,000 Work in Process-Molding 16,000 Transferred out 977,000 Direct labor Overhead Required: 759,000 121,000 92,000 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 2 5 Record issuance of raw materials. I