Instructions Radford Inc manufactures a sugar product by a continuous process, involving three production departments-Refining, Sitting and Pacing. Assume that records indicate that direct materials, direct labor and applied factory overhead for the first department, Refining, were $386,000. 5145.000, and 598 300, 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 $28.400 Required: a (1) on September 30. joumaize the entry to record the flow of coats into the Refining Department during the period for direct materials (2) On September 30, Journalze the entry to record the flow of cours into the Refining 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. journalze the entry to record the transfer of production costs to the second department Stang *Refer to the chart of accounts for the exact wording of the accounties CNOW ournals do not usenes for spaces or oumal explanations Every line on journal page is used for det or credit entries Do not add explanations or skip a line between journal entre CNOW journals wwautomatically indent a creat entry en a credit amount is entered Chart of Accounts 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 142 Work in Process-Sifting Department 143 Work in Process-Packing Department 151 Factory Overhead-Refining Department 152 Factory Overhead-Sifting Department 153 Factory Overhead-Packing Department 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Factory 590 Miscellaneous Expense 161 Finished Goods 171 Supplies 710 Interest Expense 172 Prepaid Insurance aft) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct matenals Refer to the chart of accounts the exact wording of the accounts CNOW Journals do not use for spaces of journal explanations Every line on a journal pages used for drotor credente not add explanations or sko a line beseen journal entries CNOW Journals wir Comarcal indent a credit entry when a credit amount o entered How OSLO