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 $386,000,$145,000, and $98,800, 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 $28,400. 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. Chart of Accounts LIABILITIES 210 Acoounts Payabile 221 Utilitias Payabla 231 Nobas Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Commen Stock 340 Retained Earnings 351 Dividends 390 Income Surtmary