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

1. Raw materials used in production: Molding Department, $29,400; and Firing Department, $4,400.
2. Direct labor costs incurred: Molding Department, $17,700; and Firing Department, $4,800.
3. Manufacturing overhead was applied: Molding Department, $22,600; and Firing Department, $37,000.
4. 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 $67,200.
5. 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 $109,000.
6. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $105,200.

Required:

Prepare journal entries to record items (a) through (f) above.