Instructions 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 $381000, $149,000, and $96,200, respectively. Also, work in process in the Refining Department at the beginning of the period toated $30,000 and work in process at the end of the period totaled $28,600 Required: a (1) On September 30, Journalize the entry to record the flow of costs into the Refining Department during the period for direct materials (2) on September 30. joumalize the entry to record the new of costs into the Refining Department during the pened for direct labor (3) On September 30. journalize the entry to record the flow of costs into the Refining Department a t charmg the period for factory overhead." b. on September 30, journalize 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. CNOW journals do not use lines for spaces or journal explanations Every line on a journal page is used for debit or credit entries Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered Accounts CHART OF ACCOUNTS Radford Inc. General Ledger ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable EXPENSES 126 Interest Receivable 510 Cost of Goods Sold 131 Materials 141 Work in Process-Refining Department 520 Wages Expense 142 Work in Process-Sifting Department 531 Selling Expenses 143 Work in Process-Packing Department 532 Insurance Expense 533 Utilities Expense 151 Factory Overhead-Refining Department 152 Factory Overhead-Sifting Department 534 Supplies Expense t of Accounts 153 Factory Overhead-Packing Department 540 Administrative Expenses 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 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 (1) On September 30 joumalize the entry to record the flow of costs into the Refining Department during the period for direct Recht the exact wording of the account obles CNOW journal do not use lines for space or foumal explanations. Every line on a journal page and for det rondo not add explorations or sopa Ine beweer journal entries CNOW journals will automatically detacreditentry mounted