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, $$26,500$; and Firing Department, $$5,000.$

b$.$ Direct labor costs incurred: Molding Department, $$19,300$; and Firing Department, $$5,000.$

c$.$ Manufacturing overhead was applied: Molding Department, $$22,500$; and Firing Department, $$39,200.$

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 $$66,700.$

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 $$107,100.$

f$.$ Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $$103,400.$

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.$)$

PLEASE ANSWER STEPS $($a$-$f$)$