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, $$29,700$; and Firing Department, $$5,300.$

b$.$ Direct labor costs incurred: Molding Department, $$19,800$; and Firing Department, $$5,500.$

c$.$ Manufacturing overhead was applied: Molding Department, $$25,100$; and Firing Department, $$38,300.$

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 $$67,500.$

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 $$107,000.$

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

was $$103,600.$

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.$)$