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

1. Raw materials used in production: Molding Department, $29,600; and Firing Department, $4,400.
2. Direct labor costs incurred: Molding Department, $19,200; and Firing Department, $5,000.
3. Manufacturing overhead was applied: Molding Department, $22,100; and Firing Department, $38,800.
4. 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 $69,900.
5. 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 $109,700.
6. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $103,200.

Prepare journal entries to record items (1) through (6) above