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, $28,800; and Firing Department, $5,100.

Direct labor costs incurred: Molding Department, $16,800; and Firing Department, $5,200.

Manufacturing overhead was applied: Molding Department, $22,200; and Firing Department, $39,100.

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 $65,200.

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 $107,100.

Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $103,600.

Required:

Prepare journal entries to record items (a) through (f) above.