Radford Inc. manufactures a sugar product by a continuous process, involving three production departments-Refining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $371,000,$142,000, and $98,400, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,200, and work in process at the end of the period totaled $28,400. Required: a. (1) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials. * (2) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor. * (3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead. * b. On September 30, journalize the entry to record the transfer of production costs to the second department, Sifting. *Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. CHART OF ACCOUNTS Radford Inc. General Ledget As.5.TS 110 Cash 121 Acoounts Recelvable 125 Notes Receivable 126 interest Receivable 131 Materisls 141 Work in Piocess-Refining Department 142 Work in Process-Siting Department 143 Wokk in Process Packing Department 151 Factery Overhead-Refining Department. 152. Factory Overhead-Siting Department 153 Factory Overthead-Packing Department 161 Frivhed Goods 174 Supplies 172 Prepaid insurance 173 Prepaid Expenses 161 Land 191 Factory 192 Accumulated Depreciation-Factory LABELities 210 Acoounts Payable 221 Uiities Poyable 231 Noted Payable 296. Inlerest Payable 251 Wages Payable EQUITY 311 Common 5sock 340 Fetained Earnings 351 Divideridh 390 Incame Summary REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Seld 520 Wages Experse 531 Seling Expenset 532 Insurance Expense 533 Utates Expense 534 Supplies Empense 540 Adrinistrative Eupenses 561 Depreclation Expense- Factory 590 Micelaneous Expente 710 Interest Expense