Exercise 3-2 Harrelson 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 accounts show the following debits. Cooking Canning Beginning work in process Materials Labor Overhead Costs transferred in $0 24,700 9,550 32,800 $4,240 9,800 7,440 27,100 55,000 Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation April 30 Debit Credit