Lighthouse Paper Company manufactures newsprint. The product is manufactured in two departments, Papermaking and Converting. Pulp is first placed into a vessel at the beginning of papermaking production. The following information concerns production in the Papermaking Department for March. Account Work in Process-Papermaking Department Account No. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 7,400 units, 40% completed 14,208 31 Direct materials, 39,500 units 31 Direct labor 63,200 77,408 31 Factory overhead 19,060 10,718 96,468 107,186 31 Goods transferred, 44,100 units ? ? 31 Bal., 2,800 units, 50% completed ? a1. Prepare the March journal entry for the Papermaking Department for the materials charged to production. Work in Process-Papermaking Department Materials-Pulp 63,200 63,200 a2. Prepare the March journal entry for the Papermaking Department for the conversion costs charged to production. If an amount box does not require an entry, leave it blank. Work in Process-Papermaking Department Wages Payable Factory Overhead-Papermaking Department a3. Prepare the March journal entry for the Papermaking Department for the completed production transferred to the Converting Department. If required, round your interim calculations to two decimal places and your final answer to the nearest dollar. Work in Process-Converting Department Work in Process-Papermaking Department b. Determine the Work in Process-Papermaking Department March 31 balance. If required, round your interim calculations to two decimal places and your final answer to the nearest dollar.