Instructions Sweeties, 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 $386,000, $145,000, and $98,800, 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, 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 exact wording of account titles. 4:38 A LTE 1 25% Module 2 Assignment Chart of Accounts Journal ASSETS REVENUE 110 Cash 410 Sales 121 Accounts 610 Interest Receivable Revenue 125 Notes Receivable EXPENSES 126 Interest 510 Cost of Goods Receivable Sold 131 Materials 520 Wages Expense 141 Work in Process- 531 Selling Refining Expenses 142 Work in 532 Insurance Process- Expense Sifting 533 Utilities 4:38 A LTE 1 25% Module 2 Assignment Chart of Accounts Journal 533 Utilities Sifting 143 Work in Expense Process- 534 Supplies Packing Expense 540 Administrative 151 Factory Overhead- Expenses Refining 561 Depreciation Expense- 152 Factory Overhead- Factory Sifting 590 Miscellaneous Expense 153 Factory Overhead- 710 Interest Packing Expense 161 Finished Goods 4:38 A LTE 1 25% Module 2 Assignment Chart of Accounts Journal 171 Supplies 172 Prepaid Insurance 173 Prepaid Expenses 181 Land 191 Factory 192 Accumulated Depreciation- Factory LIABILITIES 210 Accounts Payable 221 Utilities System | R LTE 25% Screenshot saved Tap to view your screenshot SHARE EDIT DELETE LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock System R LTE 25% Screenshot saved Tap to view your screenshot SHARE EDIT DELETE 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary