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, $26,400; and Firing Department, $5,000. b. Direct labor costs incurred: Molding Department, $16,500; and Firing Department, $5,500. c. Manufacturing overhead was applied: Molding Department, $23,400; and Firing Department, $36,200. 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 $69,700. 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 $109,000. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $103,900. 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.) No Transaction General Journal Debit Credit 1 a. Work in process-Molding Department 26,400 Work in process-Firing Department 5,000 Raw materials 31,400 2 b. Work in process-Molding Department 16,500 Work in process-Firing Department 5,500 ( Raw materials 22,000 3 c. Work in process-Molding Department 23,400 4 Work in process-Firing Department 36,200 Manufacturing overhead 59,600 4 d. Work in process-Molding Department 69,700 Work in process-Firing Department 69,700 5 e. Finished goods 10,900 Work in process-Firing Department 10,900 6 f. Cost of goods sold Finished goods 103,900 103,900 Prev 1 of 7 Next >