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, $$29,800$; and Firing Department, $$4,100.$

b$.$ Direct labor costs incurred: Molding Department, $$16,800$; and Firing Department, $$5,600.$

c$.$ Manufacturing overhead was applied: Molding Department, $$23,600$; and Firing Department, $$39,700.$

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 $$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 $$109,300.$

f$.$ Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $$104,700.$

Required:

Prepare journal entries to record items $($a$)$ through $($f$)$ above. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

Journal entry worksheet

$\backslash$table$[[1,2,3,4,5,6]]$

Record issuance of raw materials for use in production.

Note: Enter debits before credits.

General Journal

Debit

Credit