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 $93,090 $21,660 Encapsulating 17,360 Bottling 2,600 77,060 72,510 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 71,430 71,430 c. Finished Goods Work in Process-bottling 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. WIP-Mixing 93,090