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Sharma Company has three process departments: Mixing, Encapsulating, and Bottling. At the beginning of the year, there were no work-in-process or finished goods inventories. The following data are available for the month of July: Ending Work in Manufacturing Costs Added* Department Process Mixing $94,990 $22,780 Encapsulating 77,760 19,360 Bottling 73,010 3,700 *Includes only the direct materials, direct labor, and the overhead used to process the partially finished goods received from the prior department. The transferred-in cost is not included. Required: 1. Prepare journal entries that show the transfer of costs (a) from Mixing to Encapsulating, (b) from Encapsulating to Bottling, and (c) from Bottling to finished goods inventory. a. b. C. Materials Overhead Work in Process-Bottling Work in Process-Encapsulating Work in Process-Mixing Finished Goods Materials Work in Process-Bottling Work in Process-Encapsulating Work in Process-Mixing Finished Goods Materials Work in Process-Bottling Work in Process-Encapsulating Work in Process-Mixing Finished Goods Work in Process-Bottling Work in Process-Encapsulating Work in Process-Mixing 2. Post the entries made in Requirement 1 into the T-accounts below. The costs added from the data provided have been entered in the T-accounts. WIP-Mixing 94,9901 22,780 WIP-Encapsulating 77,760 19,360 WIP-Bottling 73,010 3,700 Finished Goods