Padford Inc. manulactures a sugar product by a continuous process, mvolving theee production departments-Pefining. Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overthead for the first department. Fefining. were $365.000.$145.000 and $98,800. respectively. Ass, work in process in the Aefining Department at the beginning of the period lotaled $29,600, and work in process at the end of the period totaled $28,400. Required: a. (1) On September 30, joumaline the enty to rocond the flow of costs into the Rolinhg Department during the peniod for direct materials: (2) On September 30, joumalire the entry to record the flow of costs intd the Refining Department during the period for divect laboc:" (3) On September 30, joumalie the entry to recond the flow of costs into the Relining Department during the period for factory overhead. b. On September 30 , jounnalie the entyy to recond the transfle of production costs to the second department, Siting." "Fieler to the chart of accounts for the exact wording of the acooune thles. CNCW joumals do not use lines for spaces or joumat explanations. Every line on a joumal parge is used for debil or credt entries, Do not add explanations or skip a line between journal entries. CNOW joumnals wil automaticaly indent a credt enty when a credt amount is entered