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 $$369,000,$ $$146,000,$ and $$97,600,$ respectively. Also, work in process in the Refining Department at the beginning of the period totaled $$30,200,$ 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.