Ministry Coffee Company is a local company that produces high quality coffee for resale to consumers. The company has 3 different processing departments - preparation, grinding and finishing. The preparation department roasts the coffee beans and prepares them for grinding and packaging. The grinding department grinds the prepared coffee beans and prepares them for packaging. The finishing department packages both roasted coffee beans as well as ground coffee and prepares them for sale to consumers. Information related to the company's operations for December is as follows: A.) Raw materials were issued for use in production: Preparation, $724,000; Grinding. $173,800; Finishing, $92,900 B.) Direct labour costs were incurred: Preparation, $289,700; Grinding.$311,000; Finishing, $195,300 C.) Manufacturing overhead cost was applied: Preparation, $73,600; Grinding. $48,000; Finishing, $92,375 D.) Coffee transferred to Finishing Department: Preparation, $317.900; Grinding, $642,750 E.) Ground & roasted coffee that has been prepared for shipping was transfered from the Finishing Department to Finished Goods: $2,682,400 Question 13 (10 points) - Prepare the journal entries to record the items noted in A. B. C. D & E from above. Question 14 Question 13 (10 points) - Prepare the journal entries to record the items noted in A. B. C. D & E from above. Question 14 (10 Points) - Post the journal entries from Question #13 above to T-accounts. Assume the following opening balances as of December 1st: WIP - Preparation $44,800 WIP - Grinding $187,900 WIP - Finishing $2,408,025