Quality Brick Company produces bricks in two processing departments-Molding and Firing. Information relating to the company's operations in March follows:

1. Raw materials used in production: Molding Department, $27100; and Firing Department, $4,600.
2. Direct labor costs incurred: Molding Department, $18,100; and Firing Department, $4,200.
3. Manufacturing overhead was applied: Molding Department, $24,000; and Firing Department, $35,700.
4. 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 $68,600.
5. 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 $108,900.
6. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $106,000.

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. Use a compound journal entry as needed for each transaction.)

Journal entry worksheet Record transfer of finished bricks from the Firing Department to the finished goods warehouse. Note: Enter debits before credits. Journal entry worksheet Record cost of goods sold. Note: Enter debits before credits. Journal entry worksheet Record transfer of unfired, molded bricks from the Molding Department to the Firing Department. Note: Enter debits before credits. Journal entry worksheet 4 Record direct labor costs incurred. Note: Enter debits before credits. Journal entry worksheet 56 Record issuance of raw materials for use in production. Note: Enter debits before credits. Journal entry worksheet 6 Record entry to apply manufacturing overhead. Note: Enter debits before credits