Hadford Inc, manufacturen a sugar product by a contuous process, involving the production departments-Polining, Sitting, and Packing. Assume that records indicate that direct materiale, direct labor, and applied factory overhead the first deparment, Rotining, were $385.000, $143.000, and 500.000, respectively. Also, work in proces in the Rotining Department at the beginning of the parlor totaled $29,800, and work in process at the end of the period totaled $29,800. Required: a. (1) On September 30, Journalize the entry to record the flow of costs into the Refining Department during the period for atract materials (2) On September 30. journize the entry to record the flow of costs into the Refining Department curbag the period for direct lutar (3) On September 30, journize the entry to record the flow of costs into the Retiring Department churing the period for factory warhead b. on September 30, journakze the entry to record the transter of production costs to the second department, Siming.. Refer to the chart of accounts for the exact wording of the account titles. CNOW Journals do not use lines for spaces or journal explanations Every line on a journal page is used for debitor credir entries. Do not add explanations or skip a bird betweer journal entries. CNOW joumas will automatically indent a credit entry when a credit amount is entered or flow of factory costs for process cost system uctions Journal Chart of Accounts rt of Accounts 110 Cash 410 Sales 610 Interest Revenue 121 Accounts Receivable 125 Notes Receivable EXPENSES 126 Interest Receivable 131 Materials 141 Work in Process-Refining Department 142 Work in Process-Sifting Department 143 Work in Process-Packing Department 151 Factory Overhead-Refining Department 152 Factory Overhead-Sifting Department 153 Factory Overhead-Packing Department 161 Finished Goods 171 Supplies 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Factory 590 Miscellaneous Expense 710 Interest Expense 172 Prepaid Insurance 173 Prepaid Expenses 181 Land 191 Factory 192 Accumulated Depreciation-Factory LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary I Journal a(t) On September 30, Joumare the entry to record the flow of costs to the Rotining Department owing the period for direct materials. Refer to the chot of accounts for the exact wording of the account tos. CNOW journals do not use Ines for acou or Jaumal explanations. Every ine on a journal pour le used for debt or credit ante. Do not add exploradora or skipy a mine between yenwas entiers. Chow jers will automatically indent a croche entry when a crocie armount les entwed PICES JOURNAL ACCOUNTING EQUATION DESCRIPTION DEMY POST REF CREDIT DATE ASSETS ILMES EQUITY 1 LLLL (2). On Sepiomber 30, umale me entry to record the flow of costs into the otining Department during the period tov drect labor. Peter to the chart of accounts for the exact wording of the account tittes. CNOW journals do not use lines for spaces or journal explanations. Every ine on a journal page is used for debitor credit entries. Do not add explanations or skipa Ano between ouma entries. CNOWourrats will automatically indent a credir entry when a credit amount is entered, PAGE 10 ACCOUNTING EQUATION JOURNAL Previous Next Entries for flow of factory costs for process.cost system Instructions Chart of Accounts Journal Journal ac), on September 30, make the only to record the flow of costs into the retning Department curing the period for factory overhead Pater to the chart of accounts for the act wording of the account the CNOW jomas do not use thes for spaces or om explorations. Every the one you pay is used for debitor credit wees. Do not adtations or skip a ine between journal entre NOW wmals we automatically indent a credit onty when a credt amount is entived PALEO JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST IT DENT COIT LU COUNTY 1 2 D. on September 30, journalize the entry to record the transfer of production costs to the second department, Siting, Peter to the chart of accounts for the exact wording of the account Bibles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a fino betonon journal entries. CNOW journals will automatically indent a credit erstry when a credit amount is entered PAGE 10 ACCOUNTING EQUATION JOURNAL