Keoni Inc. manufactures a sugar product by a continuous process, involving three production departments$$Refining$,$ Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $$381,000,$ $$149,000,$ and $$96,200,$ respectively. Also, work in process in the Refining Department at the beginning of the period totaled $$30,000,$ and work in process at the end of the period totaled $$28,600.$

Required:

a$.$

$(1)$ On September $30,$ journalize 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.

$(3)$ On September $30,$ 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, Sifting.