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 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 4,000 240,000 Transferred in 160,000 Direct labor 36,000 Overhead 45,000 Transferred out 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 Record issuance of raw materials. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Journal entry worksheet Record the direct labor incurred. Note: Enter debits before credits Transaction General Journal Debit Credit 2 Journal entry worksheet Record entry to apply manufacturing overhead. Note: Enter debits before credits. General Journal Debit Credit Transaction 3 Journal entry worksheet Record the work completed in Cooking Department. Note: Enter debits before credits. Transaction General Journal Debit Credit Journal entry worksheet 2 3 4 5 > Record the work completed in Molding Department. Note: Enter debits before credits. General Journal Debit Credit Transaction 5