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: Molding Department, $28,000; and Firing Department, $5,000.

Direct labor costs incurred: Molding Department, $16,800; and Firing Department, $4,200.

Manufacturing overhead was applied: Molding Department, $25,800; and Firing Department, $38,900.

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 $67,100.

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 $109,500.

Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $103,000. 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.)