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, \$27,500; and Firing Department, \$5,400. b. Direct labor costs incurred: Molding Department, $18,800; and Firing Department, $5,800. c. Manufacturing overhead was applled: Molding Department, $23,900; and Firing Department, $39,900. 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 $66,100. 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 $109,200. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $103,600. Required: Prepare joumal entries to record items (o) through (f) above. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.)