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, $27,000; and Firing Department, $5,200. b. Direct laboAcosts incurred: Molding Department. $20,000; and Firing Department, $5,300. c. Manufacturing overhead was applied: Molding Department. $22,900 and Firing Department, $38,500 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 $67.000. 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 $109,900 . Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $105,200 Required: Prepare journal entries to record items (a) through (1) above (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record issuance of raw materials for use in production. Note: Enter debits before credits Transaction General Journal Debit Credit a. Record entry Clear entry View general journal View transaction list Journal entry worksheet Record direct labor costs incurred. Note: Enter debits before credits. Transaction b. General Journal Debit Credit Record entry Clear entry View general journal Prev 1 of 4 HE Neyt View transaction list Journal entry worksheet eBook Hint Record transfer of unfired, molded bricks from the Molding Department to the Firing Department References Note: Enter debits before credits. General Journal Transaction d. Debit Credit Record entry Clear entry View general journal Journal entry worksheet