Instructions Radford Inc, manufactures a sugar product by a continuous process, involving three production departments-Refining. Sifting, and Packing Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $369,000 $145,000, and $97,600, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $30,200, and work in process at the end of the period totaled $28,400. 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, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor (3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.' b. On September 30, journalize the entry to record the transfer of production costs to the second department, Sifting. *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. Chart of Accounts Ra As 51 CHART OF ACCOUNTS in 1 Radford Inc. General Ledger 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 Chart of Accounts 131 Materials 510 Cost of Goods Sold 520 Wages Expense 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 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Factory 590 Miscellaneous Expense Miscellaneous 710 Interest Expense 161 Finished Goods 171 Supplies 172 Prepaid Insurance 173 Prepaid Expenses 181 Land Iractions Chart hoort Ra 181 Land 31 191 Factory 192 Acumulated Depreciation Factory LIABILITIES 210 Accounts Payable 221 Uutis Payable 231 Notes Payable 236 Interest Payable 251 Wages Payatste EQUITY EQUITY 311 Common Stock 340 Retained Earings 351 Dividends 390 Income Summary al1) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials. Refer to the cha the exact wording of the account titles. CNOW journals do not use unes for spaces or journal explanations. Every line on a journal page is used for debit al not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered JOURNAL DUATE DESCRIPTION POST REF DEBIT CREDIT ACCOUNTING ASSETS I 8/2). On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor Refer to the chart of exact wording of the account titles. CNOW joumals do not use lines for spaces or journal explanations. Every line on a journal page is used for debitorch add explanations or skip a line between journal entries CNOW journals will automatically indent a credit entry when a credit amount is entered JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT ACCOUNTING ASSETS LIAU 1 2 a(3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead. Refer to the ch 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 debito not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS d. 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 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 nd or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered JOURNAL DATE DESCRIPTION ACCOUNTING ASSETS POST. REF. DEBIT CREDIT