Exercise $4-1($Static$)$ Process Costing Journal Entries $[$LO $4-1]$

Quality Brick Company produces bricks in two processing departments$-$Molding and Firing. Information relating to the company's operations in March follows:

a$.$ Raw materials used in production: Molding Department, $$23,000$; and Firing Department, $$8,000.$

b$.$ Direct labor costs: Molding Department, $$12,000$; and Firing Department, $$7,000.$

c$.$ Manufacturing overhead was applied: Molding Department, $$25,000$; and Firing Department, $$37,000.$

d$.$ Unfired, molded bricks were transferred from the Molding Department to the Firing Department. The cost of the unfired, molded bricks was $$57,000.$

e$.$ Finished bricks were transferred from the Firing Department to the finished goods warehouse. The cost of the finished bricks was $$103,000.$

f$.$ Finished bricks were sold to customers. The cost of the finished bricks sold was $$101,000.$

Required:

Prepare journal entries to record items $($a$)$ through $(f)$ above.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Use a compound journal entry as needed for each transaction.