Journal Entries Shorts 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 Ending Work in Department Costs Added Process Mixing $91,790 $20,180 Encapsulating 81,690 17,830 Bottling 70,970 3,550 *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 Botting, and (c) from Bottling to finished goods inventory. a b. 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 91,790 20,180 WIP-Encapsulating 81,690 17,830 WIP-Bottling 70,970 3,550 Finished Goods