Jepartment at the beginning of the period totaled $29,600, and work in process at the end of the period totaled $29,800. Required: a. (1) On September 30 , joumalize the entry to recorol the flow of costs into the Refining Department during the period for direct materials. * (2) On September 30 , joumalize the entry to record the flow of costs into the Refining Department during the period for direct labor: * (3) On September 30 , joumalize the entry to recoro the flow of costs into the Refining Department during the period for factory overhead. * b. On September 30 , joumalize the entry to record the transfer of production costs to the second department, Sifting. . tRefer to the chart of accounts for the exact wording of the account titles. CNOW/joumals do not use lines for spaces or joumal explanations. Every line on a joumal page is used for debit or credit entries. Do not add explanations or skip a line between joumal entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. ASSET S 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 520 Wages Expense 142 Work in Process-Sifting Department 531 Selling Expenses 143 Work in Process-Packing Department 532 Insurance Expense 151 Factory Overhead-Refining Department 533 Utilities Expense 152 Factory Overhead-Sifting Department 534 Supplies Expense 153 Factory Overhead-Packing Department 540 Administrative Expenses 161 Finished Goods 561 Depreciation Expense-Factory 171 Supplies 590 Miscellaneous Expense 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 EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends + = t between journal entries. CNOWjournals will automatically indent a credit entry when a credit amount is entered