Cranberry Handcraft is a manufacturer of picture frames for large retailers. Every picture frame passes through two departments: assembly and finishing. This problem focuses on the assembly department. The process-costing system at Cranberry has a single direct cost category (direct materials) and a single indirect cost category (conversion costs). Direct materials are added when the assembly department process is 10% complete. Conversion costs are added evenly during the assembly department's process. Cranberry uses the weighted-average method of process costing. Consider the following data for the assembly department in April. (Click the icon to view the assembly department data.) (Click the icon to view the total costs to account for.) (Click the icon to view the total costs accounted for.) Required Prepare a set of summarized journal entries for all April transactions affecting Work in Process-Assembly. Set up a T-account for Work in Process-Assembly and post the entries to it. Prepare summary journal entries for all April transactions affecting Work in Process-Assembly. (Record debits first, then credits. Explanations are not required.) Begin by recording the purchase and use of direct materials. Date JE 1 Record the conversion costs. Date JE 2 Journal Entry Accounts Debit Credit Journal Entry Accounts Debit Credit