Exercise 4-1 Process Costing Journal Entries [L04-1] 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 were issued for use in production: Molding Department, $29,200, and Firing Department, $4,200. b Direct labor costs were incurred: Molding Department, $16,300, and Firing Department, $5,100 c. Manufacturing overhead was applied: Molding Department, $25,000, and Firing Department, S39,600. d. Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company's process costing system, the cost of the unfired, molded bricks was $65,200 to the company's process costing system, the cost of the finished bricks was $107,500 the finished bricks sold was $105,700 e. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According f. Finished bricks were sold to customers. According to the company's process costing system, the cost of Required: Prepare journal entries to record items (a) through (f) above. (If no entry is required for a transactionlevent, select "No journal entry required" in the first account field.)