Hosea Corporation uses process costing. A number of transactions...

Hosea Corporation uses process costing. A number of transactions that occurred in June are listed below. Raw materials that cost $39, 200 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials. Direct labor costs of $37, 200 are incurred, but not yet paid, in the Mixing Department. Manufacturing overhead of $43, 200 is applied in the Mixing Department using the department's predetermined overhead rate. Units with a carrying cost of $113, 200 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. Units with a carrying cost of $144, 700 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse. Finished goods with a carrying cost of $139, 200 are sold. Required: Prepare journal entries for each of the transactions listed above. (Omit the "$" sign in your response.)