Crane Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process inventory accounts show the following debits. Cooking Canning Beginning work in process $0 $3,280 Direct materials 17,220 7,380 Direct labor 6,970 5,740 Manufacturing overhead 25,830 21,160 Costs transferred in 43,460 Journalize the April transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)