Exercise 6.11 Journal Entries Shorts Company has three process departments: Mixing, Encapsulating, and Bottling ginning of the yearthere were no work-in-process or finished good inventories. OBJEC data are available for the month of July: Manufacturing Costs Added* Ending Work in Process Department Mixing Encapsulating Bottling $86,400 79,200 72,000 $21,600 18,000 3,600 Includes only the direct materials, direct labor, and the overhead used to process the partially finished goods received from the prior department. The transferred-in cost is not included. Required: 1. Prepare journal entries that show the transfer of costs from one department to the next (including the entry to transfer the costs of the final department) Prepare T-accounts for the entries made in Requirement 1. Use arrows to show the flow of costs 2