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, $28,200; and Firing Department, $4,400. Direct labor costs incurred: Molding Department, $18,200; and Firing Department, $5,300. Manufacturing overhead was applied: Molding Department, $25,200; and Firing Department, $37,700. 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 $69,200. 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 $107,900. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $105,300.

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.)