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 Manufacturing Costs Added* Department Process Mixing $87,210 $22,700 Encapsulating 80,260 18,340 Bottling 74,690 4,630 *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 II c. Finished Goods Work in Process-Bottling Feedback Check My Work As the work is finished in a process (department), the partially completed units and all their associated costs are transferred to the next process (department) by debiting the WIP account of the process receiving the unit and credi transferring process (department)