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 Taccounts below show the flow of costs through the two departments in April: Work in Process-Cooking Debit Credit Balance 4/1 13,000 Transferred out 758,000 Direct materials 334,000 Direct labor 263,000 Overhead 187,000 Work in Process-Holding Debit Credit Balance 4/1 22,000 Transferred out 982,000 Transferred in 758,000 Direct labor 123,000 Overhead 91,000 Required: Prepare joumal 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.) View transaction list Journal entry worksheet Record entry to apply manufacturing overhead. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general journal View transaction list Journal entry worksheet