Corporation uses process costing. A number of transactions that occurred in June are listed below.

(1)	Raw materials that cost $39,400 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials.
(2)	Direct labor costs of $37,400 are incurred, but not yet paid, in the Mixing Department.
(3)	Manufacturing overhead of $43,400 is applied in the Mixing Department using the department's predetermined overhead rate.
(4)	Units with a carrying cost of $113,400 finish processing in the Mixing Department and are transferred to the Drying Department for further processing.
(5)	Units with a carrying cost of $144,900 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse.
(6)	Finished goods with a carrying cost of $139,400 are sold.

Required:

Prepare journal entries for each of the transactions listed above. (Omit the "$" sign in your response.)

Event	General Journal	Debit	Credit
(1)	(Click to select)Salaries and wages payableCashManufacturing overheadRaw materialsWork in process - mixing departmentCost of goods soldFinished goodsWork in process - drying department
	(Click to select)Work in process - drying departmentManufacturing overheadCost of goods soldCashWork in process - mixing departmentRaw materialsSalaries and wages payableFinished goods
(2)	(Click to select)Manufacturing overheadCost of goods soldSalaries and wages payableFinished goodsWork in process - drying departmentWork in process - mixing departmentRaw materialsCash
	(Click to select)Cost of goods soldRaw materialsWork in process - drying departmentWork in process - mixing departmentManufacturing overheadSalaries and wages payableCashFinished goods
(3)	(Click to select)Salaries and wages payableRaw materialsCashWork in process - mixing departmentWork in process - drying departmentManufacturing overheadFinished goodsCost of goods sold
	(Click to select)CashRaw materialsManufacturing overheadWork in process - mixing departmentWork in process - drying departmentFinished goodsSalaries and wages payableCost of goods sold
(4)	(Click to select)Finished goodsCashRaw materialsWork in process - mixing departmentManufacturing overheadCost of goods soldSalaries and wages payableWork in process - drying department
	(Click to select)Finished goodsWork in process - mixing departmentSalaries and wages payableCost of goods soldRaw materialsWork in process - drying departmentCashManufacturing overhead
(5)	(Click to select)Work in process - mixing departmentWork in process - drying departmentFinished goodsCashRaw materialsManufacturing overheadSalaries and wages payableCost of goods sold
	(Click to select)Raw materialsManufacturing overheadCashFinished goodsSalaries and wages payableWork in process - drying departmentCost of goods soldWork in process - mixing department
(6)	(Click to select)Manufacturing overheadWork in process - mixing departmentRaw materialsWork in process - drying departmentCashCost of goods soldSalaries and wages payableFinished goods
	(Click to select)Salaries and wages payableRaw materialsFinished goodsWork in process - mixing departmentCashWork in process - drying departmentCost of goods soldManufacturing overhead