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, $26,000; and Firing Department, $5,300.

Direct labor costs incurred: Molding Department, $16,200; and Firing Department, $5,600.

Manufacturing overhead was applied: Molding Department, $24,200; and Firing Department, $35,700.

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 $66,700.

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 $107,400.

Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $105,600.

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.)

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.) View transaction list Journal entry worksheet 1 2 3 4 5 6 Record issuance of raw materials for use in production. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet Record direct labor costs incurred. Note: Enter debits before credits Transaction General Journal Debit Credit Credit b. Record entry Clear entry View general journal View transaction list Journal entry worksheet