Finish off the question on the third image.

*Exercise 4.18 Fernando Company manufactures pizza sauce through two production departments: cooking and canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits: Cooking Canning Beginning work in process $0 $3,850 Materials 23,950 7,620 Labour 8,600 6,940 Overhead 30,600 25,850 Costs transferred in 49,350 Journalize the April transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit April 30 Work in Process-Cooking Department Work in Process-Canning Department Raw Materials Inventory (To assign raw materials) 30 Work in Process-Cooking Department Work in Process-Canning Department Factory Labour "To assign factory labour) 30 Work in Process-Cooking Department Work in Process-Canning Department Manufacturing Overhead (To assign manufacturing overhead) 30 Work in Process-Canning Department Work in Process-Cooking Department To transfer units from cooking to canning)EXERCISE 4.18 April 30 30 30 30 Work in ProcessCooking ............................... 21,000 Work in ProcessCanning ............................... 9,000 Raw Materials Inventory ............................ Work in ProcessCooking ............................... 8,500 Work in ProcessCanning ............................... 7,000 Factory Labour .......................................... Work in ProcessCooking ............................... 31,500 Work in ProcessCanning ............................... 25,800 Manufacturing Overhead ........................... Work in ProcessCanning ............................... 53,000 Work in ProcessCooking ....................... 30,000 15,500 57,300 53,000 E4.18 (LO_2) Fernando Company manufactures pizza sauce through two production departments: cooking and canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits: Journafize transactions. Cooking Canning Beginning work in process 33 0 $ 4.000 Materials 21,000 9,000 Labour 8,500 7,000 Overhead 31,500 Costs transferred in 53,000 Instructions Journalize the April transactions