I'm really bad at this accounting stuff so if you could explain the process that would be awesome! If not the answers will be just fine!

Radford Inc manufactures a sugar product by a continuous process, involving three production departments-Refining Sitting, and Packing Assume that records indicate that direct materials, direct labor and applied factory overhead for the first department, Refining, were $386,000 $145,000 and $98,800, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,600, and work in process at the end of the period totaled 528 400 Required: a. (1) On September 30, Journalze the entry to record the flow or costs into the Rening Debutment during the penod for direct materiais (2) on September 30, Joumalize the entry to record the flow of costs into the Retiring Department during the period for direct labor (3) On September 30, Journaize the entry to record the flow of costs into the Refining Department during the period for factory overhead b on September 30 joumalize the entry to record the transfer of production costs to the second department Sitting *Refer to the chart of accounts for the exact wording of the account titles ONOWjournals do not use ines for spaces or journal explanations Every line on a journal page is used for debitor credit entries. Do not add explanations or sko a ne benveen ournalentos CNOWjournals CHART OF ACCOUNTS Radford Inc. General Ledger ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 141 Work in Process-Refining Department 520 Wages Expense 142 Work in Process-Sifting Department 531 Selling Expenses 532 Insurance Expense 143 Work in Process-Packing Department 151 Factory Overhead-Refining Department 533 Utilities Expense 152 Factory Overhead-Sifting Department 534 Supplies Expense 540 Administrative Expenses 153 Factory Overhead-Packing Department 161 Finished Goods 561 Depreciation Expense-Factory 590 Miscellaneous Expense 171 Supplies 172 Prepaid Insurance 710 Interest Expense 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