In October, the cost of materials transferred into the Rolling Department from the Casting Department of Kraus Steel Company is $555,400. The conversion cost for the period in the Rolling Department is $105,500 ($63,700 factory overhead applied and $41,800 direct labor). The total cost transferred to Finished Goods for the period was $530,000. The Rolling Department had a beginning inventory of $25,500.

a1. Journalize the cost of transferred-in materials. If an amount box does not require an entry, leave it blank.

	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWork in Process-CastingWork in Process-Rolling	- Select -	- Select -
	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-Rolling	- Select -	- Select -

a2. Journalize the conversion costs. If an amount box does not require an entry, leave it blank.

	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-Rolling	- Select -	- Select -
	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWork in Process-CastingWork in Process-Rolling	- Select -	- Select -
	Accounts PayableCashFactory Overhead-CastingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-Rolling	- Select -	- Select -

a3. Journalize the costs transferred out to Finished Goods. If an amount box does not require an entry, leave it blank.

	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-Rolling	- Select -	- Select -
	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-Rolling	- Select -	- Select -

b. Determine the balance of Work in ProcessRolling at the end of the period. $fill in the blank 17b6d0fbe05ff82_1