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

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

  1. Raw materials used in production: Molding Department, $26,800; and Firing Department, $4,400.
  2. Direct labor costs incurred: Molding Department, $17,900; and Firing Department, $5,600.
  3. Manufacturing overhead was applied: Molding Department, $23,900; and Firing Department, $36,600.
  4. Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the companys process costing system, the cost of the unfired, molded bricks was $68,800.
  5. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the companys process costing system, the cost of the finished bricks was $107,300.
  6. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $105,600.

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.)

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