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 Manufacturing Costs Added Ending Work in Process Department Mixing $81,600 $21,470 Encapsulating 78,670 20,000 Bottling 72,850 3,490 *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. b 1 0 [ I 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 81,600 21,470 WIP-Encapsulating 78.670 20,000 WIP-Bottling 72,850 3,490 Finished Goods