Quality Brick Company produces bricks in two processing departmentsMolding and Firing. Information relating to the companys operations in March follows:

a. Raw materials used in production: Molding Department, $28,700; and Firing Department, $4,400.

b. Direct labor costs incurred: Molding Department, $19,100; and Firing Department, $6,000.

c. Manufacturing overhead was applied: Molding Department, $25,200; and Firing Department, $35,700.

d. 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 $67,600.

e. 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 $109,200.

f. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $105,000.

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.)