Journal Entries Shorts Company has three process goods inventories. The following data are available for the month of July: departments: Mixing, Encapsulating, and Botting, At the beginning of the year, there were no work-in-process or finished Manufacturing Ending Work in Department $84,990 79,100 74,350 $21,910 17,410 3,710 direct labor, and the overhead used to process the partially finished goods received from the prior department. The "Includes only the direct materials, 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 b. Next 201 PM 3/4/2019 2 b. 201 PM 2. Post the entries made in Re 1 into the T-accounts below. The costs added from the data provided have been entered in the T-accounts. 84,990 21,910 WIP- Encapsulating 79,100 17.410 74,350 202 PM /4/2019 2