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	758,000
Direct materials	334,000
Direct labor	263,000
Overhead	190,000

Work in ProcessMolding
Balance 4/1	20,000	Transferred out	981,000
Transferred in	758,000
Direct labor	121,000
Overhead	95,000

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.)

Journal entry worksheet 1 2 3 4 5 > Record issuance of raw materials. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general Journal Journal entry worksheet Record the work completed in Cooking Department. Note: Enter debits before credits. Transaction General Journal Debit Credit 4 Record entry Clear entry View general Journal Journal entry worksheet Record the work completed in Molding Department. Note: Enter debits before credits. General Journal Debit Credit Transaction 5 Record entry Clear entry View general Journal