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

Raw materials used in production: Molding Department, $$27,900$; and Firing Department, $$5,300.$

Direct labor costs incurred: Molding Department, $$16,400$; and Firing Department, $$5,000.$

Manufacturing overhead was applied: Molding Department, $$25,800$; and Firing Department, $$36,100.$

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.$

Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company$$s process costing system, the cost of the finished bricks was $$107,300.$

Finished bricks were sold to customers. According to the company$$s process costing system, the cost of the finished bricks sold was $$104,500.$

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.$)$