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 Debit Balance 4/1 Direct materials Direct labor 10,000 Credit Transferred out 764,000 327,000 265,000 Overhead 190,000 Work in Process-Molding Debit Credit Balance 4/1 17.000 Transferred out 981,000 Transferred in 764,000 Direct labor 122,000 Overhead 85,000 Required: Prepare journal entries showing the flow of costs through the two processing departments. Note: If no entry Is required for a transaction/event, select "No Journal entry required" In the first account field.