Exercise $5-7($Algo$)$ Process Costing Journal Entries $[$LO$5-1]$

Chocolaterie de Geneve, SA$,$ is located in a French$-$speaking canton in Switzerland. The company makes chocolate truffles that are

sold in popular embossed tins. The company has two processing departments$-$Cooking and Molding. In the Cooking Department, the

raw ingredients for the truffles are mixed and then cooked in special candy$-$making vats. In the Molding Department, the melted

chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied

by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T$-$accounts below show the

flow of costs through the two departments in April:

Required:

Prepare journal entries showing the flow of costs through the two processing departments during April. $($If no entry is required for a

transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

Journal entry worksheet

Record the work completed in Molding Department.

Note: Enter debits before credits.

create Record issuance of raw materials.

create Record the direct labor incurred.

create Record entry to apply manufacturing overhead.

create Record the work completed in Cooking Department.

create Record the work completed in Molding Department.