Fire Out Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2020, inventories consisted of Raw Materials $26,800, Work in ProcessMixing $0, Work in ProcessPackaging $252,500, and Finished Goods $294,500. The beginning inventory for Packaging consisted of 14,900 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 52,100 units were started into production in the Mixing Department and the following transactions were completed.

1.		Purchased $304,500 of raw materials on account.
2.		Issued raw materials for production: Mixing $211,000 and Packaging $48,500.
3.		Incurred labor costs of $284,700.
4.		Used factory labor: Mixing $184,900 and Packaging $99,800.
5.		Incurred $968,200 of manufacturing overhead on account.
6.		Applied manufacturing overhead on the basis of $24 per machine hour. Machine hours were 30,700 in Mixing and 8,600 in Packaging.
7.		Transferred 46,400 units from Mixing to Packaging at a cost of $980,300.
8.		Transferred 55,000 units from Packaging to Finished Goods at a cost of $1,318,000.
9.		Sold goods costing $1,642,000 for $2,503,000 on account.

Journalize the October transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title for the first transaction	enter a debit amount	enter a credit amount
	enter an account title for the first transaction	enter a debit amount	enter a credit amount
2.	enter an account title for the second transaction	enter a debit amount	enter a credit amount
	enter an account title for the second transaction	enter a debit amount	enter a credit amount
	enter an account title for the second transaction	enter a debit amount	enter a credit amount
3.	enter an account title for the third transaction	enter a debit amount	enter a credit amount
	enter an account title for the third transaction	enter a debit amount	enter a credit amount
4.	enter an account title for the fourth transaction	enter a debit amount	enter a credit amount
	enter an account title for the fourth transaction	enter a debit amount	enter a credit amount
	enter an account title for the fourth transaction	enter a debit amount	enter a credit amount
5.	enter an account title for the fifth transaction	enter a debit amount	enter a credit amount
	enter an account title for the fifth transaction	enter a debit amount	enter a credit amount
6.	enter an account title for the sixth transaction	enter a debit amount	enter a credit amount
	enter an account title for the sixth transaction	enter a debit amount	enter a credit amount
	enter an account title for the sixth transaction	enter a debit amount	enter a credit amount
7.	enter an account title for the seventh transaction	enter a debit amount	enter a credit amount
	enter an account title for the seventh transaction	enter a debit amount	enter a credit amount
8.	enter an account title for the eighth transaction	enter a debit amount	enter a credit amount
	enter an account title for the eighth transaction	enter a debit amount	enter a credit amount
9.	enter an account title for the ninth transaction to record the sale	enter a debit amount	enter a credit amount
	enter an account title for the ninth transaction to record the sale	enter a debit amount	enter a credit amount
	(To record the sale)
	enter an account title for the ninth transaction to record the cost of goods sold	enter a debit amount	enter a credit amount
	enter an account title for the ninth transaction to record the cost of goods sold	enter a debit amount	enter a credit amount
	(To record the cost of goods sold)