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: Ending Work in Department Manufacturing Costs Added* Process Mixing $90,730 $22,980 Encapsulating Bottling 77,140 72,890 17,490 3,980 *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: 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. Work in Process-Encapsulating Work in Process-Mixing b. Work in Process-Bottling Work in Process-Encapsulating 0