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

1. Raw materials used in production: Molding Department, $28,900; and Firing Department, $4,600.
2. Direct labor costs incurred: Molding Department, $19,600; and Firing Department, $4,500.
3. Manufacturing overhead was applied: Molding Department, $25,500; and Firing Department, $35,100.
4. 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 $65,500.
5. 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 $107,900.
6. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $103,200.

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.)

Record direct labor costs incurred. Note: Enter debits before credits. Transaction General Journal Debit Credit b. Record transfer of unfired, molded bricks from the Molding Department to the Firing Department. Note: Enter debits before credits. Transaction General Journal Debit Credit d.