Need help with T-accounts

Lubricants, Inc., produces a special kind of grease that is widely used by race car drivers. The grease is produced in two processing departments-Refining and Blending. Raw materials are introduced at various points in the Refining Department The following incomplete Work in Process account is available for the Refining Department for March: Work in Process-Refining Department March 1 balance 33,200 Completed and transferred to Blending Materials 140,600 Direct labor 65,200 Overhead 474,000 March 31 balance 7 ? The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,900; direct labor, $3,500; and overhead, $20,800. Costs incurred during March in the Blending Department were: materials used, $46,000; direct labor, $16,300; and overhead cost applied to production, $114.000. Required: 1. Prepare Journal entries to record the costs incurred in both the Refining Department and Blending Department during March. Key your entries to the items (a) through (g) below. a. Raw materials used in production b. Direct labor costs incurred. c. Manufacturing overhead costs incurred for the entire factory, $656,000. (Credit Accounts Payable.) d. Manufacturing overhead was applied to production using a predetermined overhead rate. e. Units that were complete with respect to processing in the Refining Department were transferred to the Blending Department, $642,000 Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $750,000, 9. Completed units were sold on account, $1,410,000. The Cost of Goods Sold was $650,000 2. Post the journal entries from (1) above to T-accounts. The following account balances existed at the beginning of March (The beginning balance in the Refining Department's Work in Process is given in the T-account shown above) Raw materials Work in process-Blending Department Finished goods $207,600 $ 52,000 $ 17,000 Required 1 Required 2 Prepare Journal entries to record the costs incurred in both the Refining Department and Blending Department during March. Key your entries to the items (a) through (9) below. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet TH No Transactions General Journal Debit Credit 1 a Work in process-Refining Department Work in process--Blending Department Raw materials 140,600 46,000 186,600 2 b. Work in process-Refining Department Work in process-Blending Department Salaries and wages payable 65,200 16,300 81,500 3 c. 656,000 Manufacturing overhead Accounts payable 656,000 4 d 474,000 Work in process-Refining Department Manufacturing overhead 474,000 5 0 642,000 Work in process --Blonding Department Work in process-Refining Department 642,000 6 1. 750,000 Finished goods Work in process-Blending Department 750,000 7 1.410,000 9(1) Accounts receivable Sales 1,410,000 650,000 8 9(2) Cost of goods sold Finished goods 650,000 Post the journal entries from Requirement 1 to T-accounts. Accounts Receivable Raw Materials Beg Bal Beg. Bal End. Bal. 0 End, Bal 0 Work in Process-Refining Department Work in Process-Blending Department Beg Bal. Bog. Bal End. Bal. 0 End. Bal. Finished Goods Manufacturing Overhead Bog. Bal Beg Bal End. Bal 0 End. Bal. 0 Accounts Payablo Salarios and Wages Payablo Bog. Bal Beg. Bal. End. Bal. End. Bal. 0 Sales Cost of Goods Sold Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal