Chocolaterie de Geneve, SA is located in a French-speaking canton of Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments: Cooking and Moulding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Moulding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into moulds, and decorative flourishes are carved by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The following T-accounts show the flow of costs through the two departments in April (all amounts are in Swiss francs): Bal. April 1 Direct materials Direct labour Overhead Required: Work in Process-Cooking Work in Process-Moulding $ 9,780 Transferred out 48,800 67,000 100,500 $183,050 Bal. April 1 Transferred in Direct labour Overhead $ 5,700 Transferred out 183,050 $301,500 41,100 74,500 1. Prepare journal entries showing the flow of costs through the two processing departments during April. (If no entry is required for a particular transaction, select "No journal entry required" In the first account field.) View transaction list Journal entry worksheet > 1 2 345 Record issue of raw materials to production. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal 2. This part of the question is not part of your Connect assignment