Exercise 5-1 Process Costing Journal Entries (LO5-1) 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. $28,700, and Firing Department. $5,000. b. Direct labor costs incurred: Molding Department, $19,700; and Firing Department, $4,300. c. Manufacturing overhead was applied: Molding Department. $23,200, and Firing Department $36,500. 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 $67,000. 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 $109,400. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $104,300 Required: Prepare journal entries to record items (a) through (1) above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6 Record issuance of raw materials for use in production. Note: Enter debits before credits