Quality Brick Company produces bricks In two processing departments$-$Molding and Firing. Information relating to

the company's operations in March follows:

a$.$ Raw materlals used In production: Molding Department, $$28,600$; and Firing Department, $$5,000.$

b$.$ Direct labor costs Incurred: Molding Department, $$18,000$; and Firing Department, $$4,500.$

c$.$ Manufacturing overhead was applied: Molding Department, $$23,800$; and Firing Department, $$38,000.$

d$.$ Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the

company's process costing system, the cost of the unfired, molded bricks was $$65,400.$

e$.$ Finished bricks were transferred from the Firlng Department to the finished goods warehouse. According to the

company's process costing system, the cost of the finished bricks was $$107,200.$

f$.$ Finished bricks were sold to customers. According to the company's process costing system, the cost of the

finished bricks sold was $$103,900.$

Requlred:

Prepare journal entrles to record items $($a$)$ through $($f$)$ above. $($If no entry Is requlred for a transaction$/$event$,$ select

$"$No Journal entry requlred" In the first account fleld.$)$

Journal entry worksheet

Record issuance of raw materials for use in production.

Note: Enter debits before credits.