Paint by Number prepares and packages paint products. The company has two departments: (1) Blending and (2) Packaging. Direct materials are added at the beginning of the blending process (dyes) and at the end of the packaging process (cans). Conversion costs are incurred evenly throughout each process. Data from the month of August for the Blending Department are as follows: View the data from August. Requirement 1. Prepare the journal entry to record the use of direct materials and direct labor and the allocation of manufacturing overhead to the Blending Department. Also, give the journal entry to record the costs of the gallons completed and transferred out to the Packaging Department. Assume the wages are unpaid. Begin by preparing the journal entry to record the costs to the Blending Department. (Record debits first, then credits. Exclude explanations from any journal entries.) View the data from August. Read the requirements. Data Requirements 1. Prepare the journal entry to record the use of direct materials and direct labor and the allocation of manufacturing overhead to the Blending Department. Also, give the journal entry to record the costs of the gallons completed and transferred out to the Packaging Department. Assume the wages are unpaid. 2. Post the journal entries to the Work in Process Inventory-Blending T-account. What is the ending balance