Quality Brick Company produces bricks in two processing departmentsMolding and Firing. Information relating to the companys operations in March follows:

a.	Raw materials were issued for use in production: Molding Department, $23,000; and Firing Department, $8,000.
b.	Direct labor costs were incurred: Molding Department, $12,000; and Firing Department, $7,000.
c.	Manufacturing overhead was applied: Molding Department, $25,000; and Firing Department, $37,000.
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 $57,000.
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 $103,000.
f.	Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $101,000. Prepare journal entries to record items (a)-(f) above. (if no entry is required for a transaction/event. select "no journal entry required) -record issuance of raw materials for use in production -record direct labor costs incurred -record entry to apply manufacturing overhead -record transfer of unfired, molded bricks from the molding department to the firing deparment -record transfer of finished bricks from the fifing department to the finished brick warehouse -record COGS