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, $28,600; and Firing Department, $5,500. b. Direct labor costs incurred: Molding Department, $16,200; and Firing Department, $4,200. d. Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company's costing system, the cost of the finished bricks was $109,200 f. Finished bricks was $105,700. 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 Record issuance of raw materials for use in production. Journal entry worksheet \begin{tabular}{ll|l|llll} \end{tabular} Record direct labor costs incurred. Note: Enter debits before credits. Journal entry worksheet Record entry to apply manufacturing overhead. Note: Enter debits before credits, Journal entry worksheet Record transfer of unfired, molded bricks from the Molding Department to the Firing Department. Note: Enter debits before credits. Journal entry worksheet Record transfer of finished bricks from the Firing Department to the finished goods warehouse