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 departmentsCooking 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:

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Work in Process Cooking

Balance 4/18,000Transferred out758,000

Direct materials334,000

Direct labor264,000

Overhead194,000

Work in Process Modeling

Balance 4/123,000Transferred out975,000

Transferred in758,000

Direct labor121,000

Overhead92,000 _____________________________________________________________________________________

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.)

General Journal entries selections are:

No journal entry required

Cost of goods sold

Direct labor

Finished goods

Manufacturing overhead

Raw materials inventory

Salaries and wages payable

Work in process-cooking

Work in process-molding

Transaction 1: Record issuance of raw materials.

Transaction 2: Record the direct labor incurred.

Transaction 3: Record entry to apply manufacturing overhead.

Transaction 4: Record the work completed in Cooking Department.

Transaction 5: Record the work completed in Molding Department.

Note: Enter debits before credits.

Journal entry worksheet

TransactionGeneral JournalDebitCredit

1.??

2.

3.

4.

5.