Exercise 5-1 Process Costing Journal Entries (LO5-1] Quality Brick Company produces bricks in two processing departmentsMolding and Firing. Information relating to the company's operations in March follows: a. Raw materials used in production: Molding Department, $29,400; and Firing Department, $4,500. b. Direct labor costs incurred: Molding Department, $18,400; and Firing Department, $4,800. c. Manufacturing overhead was applied: Molding Department, $24,300; and Firing Department, $37,400. 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 $66,400. e. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company's process costing system, the cost of the finished bricks was $107,300. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $103,800. Required: Prepare journal entries to record items (a) through (f) above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 1 2 3 4 5 6 Record issuance of raw materials for use in production. Note: Enter debits before credits. Transaction General Journal Debit Credit . Record entry Clear entry View general journal