Harrelson 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		$4,880
Materials		23,800		9,900
Labor		8,890		7,320
Overhead		33,900		27,800
Costs transferred in				55,500

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

Date	Account Titles and Explanation	Debit	Credit
April 30	enter an account title to record materials used	enter a debit amount	enter a credit amount
	enter an account title to record materials used	enter a debit amount	enter a credit amount
	enter an account title to record materials used	enter a debit amount	enter a credit amount
	(To record materials used)
30	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	(To assign factory labor to production)
30	enter an account title to assign overhead to production	enter a debit amount	enter a credit amount
	enter an account title to assign overhead to production	enter a debit amount	enter a credit amount
	enter an account title to assign overhead to production	enter a debit amount	enter a credit amount
	(To assign overhead to production)
30	enter an account title to record costs transferred in	enter a debit amount	enter a credit amount
	enter an account title to record costs transferred in	enter a debit amount	enter a credit amount
	(To record costs transferred in)