Quality Brick Company produces bricks in two processing departments$-$Molding and Firing. Information relating to the company's

operations in March follows:

a$.$ Raw materials used in production: Molding Department, $$28,900$; and Firing Department, $$5,400.$

b$.$ Direct labor costs: Molding Department, $$18,600$; and Firing Department, $$5,800.$

c$.$ Manufacturing overhead was applied: Molding Department, $$25,700$; and Firing Department, $$37,200.$

d$.$ Unfired, molded bricks were transferred from the Molding Department to the Firing Department. The cost of the unfired, molded

bricks was $$65,700.$

e$.$ Finished bricks were transferred from the Firing Department to the finished goods warehouse. The cost of the finished bricks was

$$109,900.$

f$.$ Finished bricks were sold to customers. The cost of the finished bricks sold was $$106,200.$

Required:

Prepare journal entries to record items $($a$)$ through $($f$)$ above.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Use a compound

journal entry as needed for each transaction.