In October, the cost of materials transferred into the Rolling Department from the Casting Department of Jabari Steel Company is $$508,800.$ The conversion cost for the period in

the Rolling Department is $$107,700($ $$60,600$ factory overhead applied and $$47,100$ direct labor$).$ The total cost transferred to Finished Goods for the period was $$600,000.$ The

Rolling Department had a beginning inventory of $$28,900.$

a$1.$ Journalize the cost of transferred$-$in materials for the Rolling Department. If an amount box does not require an entry, leave it blank.

a$2.$ Journalize the conversion costs for the Rolling Department. If an amount box does not require an entry, leave it blank.

a$3.$ Journalize the costs transferred out to Finished Goods for the Rolling Department. If an amount box does not require an entry, leave it blank.

b$.$ Determine the balance of Work in Process$-$Rolling at the end of the period.