Chocolaterie de Geneve, SA is located in a French-speaking canton of Switzerland. The company makes chocolate truffles that are old in popular embossed tins. The company has two processing departments: Cooking and Moulding. In the Cooking Department, the aw 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): Work in Process-Cooking Work in Process-Moulding Bal. April 1 $ 9,400 Transferred out $175,800 Bal. April 1 $ 5,400 Transferred out $290,8ee Direct materials 47,689 Transferred in 175,800 64,000 Direct labour 40,200 Overhead 96,000 Overhead 71,500 Direct labour Required: 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 4 5 Record issue of raw materials to production. View transaction list Journal entry worksheet