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 Mixing $87,630 80,870 Bottling 74,930 3,090 *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. Encapsulating Required: Manufacturing Costs Added* b. Work in Process-Bottling Work in Process-Encapsulating c. Finished Goods Ending Work in Process 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 Work in Process-Bottling $20,490 18,910 0 0 0 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 87,630 20,490 WIP-Encapsulating 80,870 18,910 WIP-Bottling 74,930 3,090 Finished Goods