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 ProcessPapermaking Department Account No. Date Item Debit Credit Balance Debit Credit Jan. 1 Bal., 7,300 units, 20% completed 18,688 31 Direct materials, 38,900 units 62,240 80,928 31 Direct labor 19,170 100,098 31 Factory overhead 10,776 110,874 31 Goods transferred, 43,400 units ? ? 31 Bal., 2,800 units, 30% completed ? a1. Prepare the March journal entry for the Papermaking Department for the materials charged to production. 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. 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. b. Determine the Work in ProcessPapermaking Department March 31 balance. If required, round your interim calculations to two decimal places and your final answer to the nearest dollar.