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, $$27,800$; and Firing Department, $$5,700.$

b$.$ Direct labor costs: Molding Department, $$18,500$; and Firing Department, $$5,100.$

c$.$ Manufacturing overhead was applied: Molding Department, $$23,500$; and Firing Department, $$36,800.$

d$.$ Unfired, molded bricks were transferred from the Molding Department to the Firing Department. The cost of the unfired, molded bricks was $$66,400.$

e$.$ Finished bricks were transferred from the Firing Department to the finished goods warehouse. The cost of the finished bricks was $$108,700.$

f$.$ Finished bricks were sold to customers. The cost of the finished bricks sold was $$103,700.$

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.