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, $$23,000$; and Firing Department, $$8,000.$

b$.$ Direct labor costs incurred: Molding Department, $$12,000$; and Firing Department, $$7,000.$

c$.$ Manufacturing overhead was applied: Molding Department, $$25,000$; and Firing Department, $$37,000.$

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 $$57,000.$

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 $$103,000.$

f$.$ Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $$101,000.$

Required:

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