Entries for Flow of Factory Costs for Process Cost System of the period totaled $$43,300.$

$q,$

$$

$$

$$

$$

$q,$ Wages Payable $$

$$

$219,800$

$q,$

$q,$ Factory Overhead$-$Refining Department

$$

$$

$$

b$.$ Journalize the entry to record the transfer of production costs to the second department, Sifting. If an amount box does not require an entry, leave it blank.

Work in Process$-$Sifting Department

Work in Process$-$Refining Department