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:

757,000 Balance 4/1 Direct materials Direct labor Overhead Work in Process-Cooking 8,000 Transferred out 330,000 259,000 187,000 Work in Process-Molding 21,000 Transferred out 757,000 121,000 92,000 985,000 Balance 4/1 Transferred in Direct labor Overhead Journal entry worksheet 1 2 3 4 5 Record issuance of raw materials. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Journal entry worksheet Record the direct labor incurred. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Journal entry worksheet