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 departmentsCooking 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 ProcessCooking
Balance 4/1	12,000	Transferred out	762,000
Direct materials	327,000
Direct labor	256,000
Overhead	187,000

Work in ProcessMolding
Balance 4/1	20,000	Transferred out	980,000
Transferred in	762,000
Direct labor	122,000
Overhead	86,000

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.)