• Chocolaterie de Geneve, SA, is located in a French-speaking canton in Switzerland. The company makes chocolate truff l es 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 truff l es 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 fl ourishes are applied by hand. After cooling, the truff l es are packed for sale. The company uses a process costing system. The T-accounts below show the fl ow of costs through the two departments in April (all amounts are in Swiss francs): Work in Process—Cooking Balance 4/1 8,000 Transferred out 160,000 Direct materials 42,000 Direct labor 50,000 Overhead 75,000 Work in Process—Molding Balance 4/1 4,000 Transferred out 240,000 Transferred in 160,000 Direct labor 36,000 Overhead 45,000 Required: Prepare journal entries showing the fl ow of costs through the two processing departments during April.