Journal Entries

Sharma Company has three process departments: Mixing, Encapsulating, and Bottling. At the beginning of the year, there were no work-in-process or finished goods inventories. The following data are available for the month of July:

Department		Manufacturing Costs Added*		Ending Work in Process
Mixing		$80,410		$20,230
Encapsulating		78,560		19,990
Bottling		72,370		4,340

*Includes only the direct materials, direct labor, and the overhead used to process the partially finished goods received from the prior department. The transferred-in cost is not included.

Required:

Question Content Area

1. Prepare journal entries that show the transfer of costs (a) from Mixing to Encapsulating, (b) from Encapsulating to Bottling, and (c) from Bottling to finished goods inventory.

a.	MaterialsOverheadWork in Process-BottlingWork in Process-EncapsulatingWork in Process-Mixing	- Select -
	Finished GoodsMaterialsWork in Process-BottlingWork in Process-EncapsulatingWork in Process-Mixing		- Select -
b.	Finished GoodsMaterialsWork in Process-BottlingWork in Process-EncapsulatingWork in Process-Mixing	- Select -
	Finished GoodsMaterialsWork in Process-BottlingWork in Process-EncapsulatingWork in Process-Mixing		- Select -
c.	Finished GoodsWork in Process-BottlingWork in Process-EncapsulatingWork in Process-Mixing	- Select -
	Finished GoodsWork in Process-BottlingWork in Process-EncapsulatingWork in Process-Mixing		- Select -

Question Content Area

2. Post the entries made in Requirement 1 into the T-accounts below. The costs added from the data provided have been entered in the T-accounts.

WIPMixing
	80,410	fill in the blank 4ef7ca077fc5feb_1
	20,230

WIPEncapsulating
	fill in the blank 4ef7ca077fc5feb_2	fill in the blank 4ef7ca077fc5feb_3
	78,560
	19,990

WIPBottling
	fill in the blank 4ef7ca077fc5feb_4	fill in the blank 4ef7ca077fc5feb_5
	72,370
	4,340

Finished Goods
	fill in the blank 4ef7ca077fc5feb_6