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, $29,800; and Firing Department, $4,300. b. Direct labor costs incurred: Molding Department, $19,600; and Firing Department, $4,500. c. Manufacturing overhead was applied: Molding Department, $22,100; and Firing Department, $36,000. 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 $68,200. 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 $109,400. 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.) 1 Record issuance of raw materials for use in production. 2 Record direct labor costs incurred. 3 Record entry to apply manufacturing overhead. 4 Record transfer of unfired, molded bricks from the Molding Department to the Firing Department. un Record transfer of finished bricks from the Firing Department to the finished goods warehouse. 6 Record cost of goods sold. Journal entry worksheet Note: Enter debits before credits. Transaction General Journal Debit Credit a