Cost Flows Through Journal Entries The Mixing Department performs a series of processes in which a fluid chemical is concentrated. Records indicate that the Mixing Department has be Prepare journal entries to record (1) various costs charged to the Mixing Department this period, (2) transfer of this period's completed product, and Ref. (1) Wages payable General journal Description Work in process Mixing Department Debit Credit 179.200 0 0 179.200 To record direct labor costs 0 0 0 0 0 To record manufacturing overhead B . 9 0 0 To record completed production 5 0 $ 0 To record cost of goods sold To record this periods sales Panamer all parts of the question, D 0 0