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: Molding Dept, $26,200; and Firing Dept, $4,900. b. Direct labor costs incurred: Molding Dept, $17,100; and Firing Dept, $4,100. c. Manufacturing overhead was applied: Molding Dept, $25,800; and Firing Dept, $37, 400. d. Unfired, molded bricks were transferred from the Molding Dept to the FIring Dept. The cost of the unfired, molded bricks was $68,700. e. Finished bricks were transferred. According to the company's process costing system, the cost of the finished bricks was $107,300. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $104,200. Required: Prepare journal entries to record items (a) through (f) above.