Chocolaterie de Geneve, SA is located in a French-speaking canton of Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments: Cooking and Moulding. In the Cooking Department, the raw 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 ProcessCooking
Bal. April 1	$ 8,000	Transferred out	$160,000
Direct materials	42,000
Direct labour	50,000
Overhead	75,000

Work in ProcessMoulding
Bal. April 1	$ 4,000	Transferred out	$240,000
Transferred in	160,000
Direct labour	36,000
Overhead	45,000

Required: 1. Prepare journal entries showing the flow of costs through the two processing departments during April.