In December, Davis Company had the following cost flows:

	Molding Department	Grinding Department	Finishing Department
Direct materials	$110,600	$29,700	$16,300
Direct labor	8,800	13,800	12,500
Applied overhead	8,700	59,400	10,600
Transferred-in cost:
From Molding		128,100
From Grinding			231,000
Total cost	$128,100	$231,000	$270,400

	Required:
1.	Prepare the journal entries to transfer costs from (a) Molding to Grinding, (b) Grinding to Finishing, and (c) Finishing to Finished Goods.