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: 764,000 Balance 4/1 Direct materials Direct labor Overhead Work in Process-Cooking 11,000 Transferred out 333,000 261,000 191,000 Work in Process-Molding 24,000 Transferred out 764,000 123,000 93,000 976,000 Balance 471 Transferred in Direct labor Overhead 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.) Journal entry worksheet 1 2 3 4 5 Record issuance of raw materials. Note: Enter debits before credits Debit General Journal Transaction Credit Record entry Clear entry View general journal Journal entry worksheet Record entry to apply manufacturing overhead. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general journal Journal entry worksheet