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 Transferred out 761,000 Balance 4/1 Direct materials Direct labor Overhead 12.000 331.000 262.000 188,000 Work in Process-Molding Transfered out 984 000 Balance 41 Transferred in Direct labor Overhead 19,000 761.000 123.000 89,000 Required: Prepare journal entries showing the flow of costs through the two processing departments during Apf no entry is required for a transaction/event, select No journal entry required in the first account field View Transaction et Journal entry worksheet 2 3 4 5 Record issuance of raw materials. General Journal Debit Transaction Credit