Cost of Production and Joumal Entries Lighthouse Paper Company manufactures newsprint. The product is manufactured in two departments, Papermaking and Converting. Pulp is first placed into a vessel at the beginning of papermaking production. The following information concerns production in the Papermaking Department for March: Account Work in Process-Papermaking Department Account No. Date Item Balance Debit Credit Debit Credit Mar. 1 Bal., 2,600 units, 35% completed 31 Direct materials, 105,000 units 9,139 330,750 339,889 31 Direct labor 40,560 380,449 54.795 435,244 31 Factory overhead 31 Goods transferred, 103,900 units 31 Bal., 3,700 units, 80% completed 2 ? ai. Prepare the March journal entry for the Papermaking Department for the materials charged to production. If an amount box does not require an entry, leave it blank al. Prepare the March Journal entry for the Papermaking Department for the materials charged to production. If an amount box does not require an entry, leave it blank. a2. Prepare the March Journal entry for the Papermaking Department for the conversion costs charged to production. If an amount box does not require an entry, leave it blank 99 a3. Prepare the March Journal entry for the Papermaking Department for the completed production transferred to the converting Department. If required, round your interim calculations to two decimal places and your final answer to the nearest dollar, b. Determine the Work in Process-Papermaking Department March 31 balance. If required, round your interim calculations to two decimal places and your final answer to the nearest dallar