i Saved Help Save Chocolaterie de Geneve, SA, is located in a French-speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments-Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April: Work in Process-Cooking Balance 4/1 11,000 Transferred out 762,000 Direct materials 329,000 Direct labor 264,000 Overhead 190,000 Work in Process-Holding Balance 4/1 17,000 Transferred out 977,000 762,000 Direct labor 124,000 Overhead 86,000 Transferred in Required: Prepare journal entries showing the flow of costs through the two processing departments during April. (If nolentry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Journal entry worksheet 2 5 > Record issuance of raw materials. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal aiz Saved View transaction list Journal entry worksheet 2 3 5 Record the direct labor incurred. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 No journal entry required Cost of goods sold Direct labor Finished goods Manufacturing overhead Record en View general Journal View transaction list Journal entry worksheet T ( 5 Record entry to apply manufacturing overhead. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Manufacturing overhead Raw materials inventory Salaries and wages payable Work in process-Cooking Work in process-Molding Record ents View general journal Connect - Google Journal entry worksheet