Journal Instructions Sweeties, Inc., manufactures a sugar product by a continuous process, involving three production departments-Refining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $385,000, 5143,000, and 599,000, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,600, and work in process at the end of the period totaled $29,800. Required: a. (1) On September 30, journakze the entry to record the flow of costs into the Refining Department during the period for direct materials. (2) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor nber 30, Journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead b. on September 30, journalize the entry to record the transfer of production costs to the second department, Sitting "Refer to the Chart of Accounts for exact wording of account titles. (3) On se - CHART OF ACCOUNTS Sweeties, Inc. General Ledger ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 141 Work in Process-Refining 520 Wages Expense 531 Selling Expenses 142 Work in Process-Sifting 143 Work in Process-Packing 532 Insurance Expense 151 Factory Overhead-Refining 533 Utilities Expense 152 Factory Overhead-Sifting 534 Supplies Expense Chart of Accounts 152 Factory Overhead-Sifting 153 Factory Overhead-Packing 534 Supplies Expense 540 Administrative Expenses 161 Finished Goods 561 Depreciation Expense-Factory 171 Supplies 590 Miscellaneous Expense 172 Prepaid Insurance 710 Interest Expense 173 Prepaid Expenses 181 Land 191 Factory 192 Accumulated Depreciation-Factory LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable hart of Accounts 192 Accumulated Depreciation-Factory LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary Instructions Chart of Accounts Journal Journal (t) on September 30. journalize the entry to record the flow of costs into the Refiring Department during the period for direct materials. Refer to the Chart of Accounts for exact wording of account PAGE 10 JOURNAL DATE DECTION POSTE DEBIT CREW 1 2 a(2) On September 30. jumate the entry to record the flow of costs into the Refining Department during the period for director Peter the Chart of Accounts for exact wording of account JOURNAL BESCUTION POSER ORLDT a(3) On September 30. joumalce the entry to record the flow of costs into the Pretning Department during the period for factory overhead Peter to the Chart of Accounts for exact wording of account the PAGE 10 JOURNAL DICE DESCRIPTION DET CENT 1 On September 30, journalice the entry to record the transfer of production cost to the second department Setting Polero the CW Account for a wording of account JOURNAL DATE POSTRE CREDIT
