Quality Brick Company produces bricks in two processing departments$$Molding and Firing. Information relating to the company$$s operations in March follows:Journal entry worksheet

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$6$

Record issuance of raw materials for use in production.

Note: Enter debits before credits.

Raw materials used in production: Molding Department, $$29,700$; and Firing Department, $$4,100.$

Direct labor costs incurred: Molding Department, $$16,400$; and Firing Department, $$5,500.$

Manufacturing overhead was applied: Molding Department, $$23,900$; and Firing Department, $$39,600.$

Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company$$s process costing system, the cost of the unfired, molded bricks was $$67,100.$

Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company$$s process costing system, the cost of the finished bricks was $$109,500.$

Finished bricks were sold to customers. According to the company$$s process costing system, the cost of the finished bricks sold was $$105,500.$

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. Use a compound journal entry as needed for each transaction.$)$

$1.$ Record issuance of raw materials for use in production.

$2.$ Record direct labor costs incurred.

$3.$ Record entry to apply manufacturing overhead.

$4.$ Record transfer of unfired, molded bricks from the Molding Department to the Firing Department.

$5.$ Record transfer of finished bricks from the Firing Department to the finished goods warehouse.

$6.$ Record cost of goods sold.