Prepare journal entries for the following transactions:

Arizona Brick Corporation produces bricks in two processing departmentsMoulding and Firing. Information relating to the company's operations in March follows:

A. Raw materials were issued for use in production: Moulding Department, $28,000; Firing Department, $5,000.

B. Direct labour costs were incurred: Moulding Department, $18,000; Firing Department, $5,000.

C. Manufacturing overhead was applied: Moulding Department, $24,000; Firing Department, $37,000.

D. Unfired, moulded bricks were transferred from the Moulding Department to the Firing Department. According to the company's process costing system, the cost of the unfired, moulded bricks was $67,000.

E. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company's process costing system, the cost of the finished bricks was $108,000.

F. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $106,000. Sales were $130 000