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 $386,000,$145,000, and $98,800, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,600, 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. On September 30, journalize the entry fo record the flow of costs into the Refining Department the period for direct materials. Refer to the chart of accounts for the exact wording of the nt tites. CNOW joumals do not use lines for spaces or joemal explanations. Every line on a page is used for debit or credit entries. Do not add explanations or skip a Whe between journa 3. CNOW joumals wil automatically indent a credit entry when a credit amount is entered. On September 30, journalize the entry to record the flow of costs into the Fefining Department the period for direct labor. Refer to the chart of accounts for the exact wording of the account CNOW joumais do not use lines for spaces or joumal explanations. Every line on a joumal pag d tor debit or credit entries. Do not add explanations or skip a line between joumal entries. V joumais will automatically indent a credit entry when a credit amount is entered. On September 30, journalize the entry fo record the kow of costs into the Relining Depurtment the period for factory overhead. Refer to the chart of accounts for the exact wording of the nt tites. CNOW joumals do not use lines for spaces or joumal explanations. Every line on a fage is used for debit or credit entries. Do not add explanations or skip a line between journa 3. CNOW joumals wiW automatically indent a credit entry when a credit amount is entered. 2nsoctions on this page must be entered (except for post ref(s)) before you will receive Chec ork feedback. Chart of Accounts CHART OF ACCOUNTS Collegiate Publishing Inc. General Ledger Assets110Cash121AcoountsReceivable125NotesReceivabie126InterestReceivabie131Materials132WorkinProcess133FactoryOvertead134FinishedGoods141Supplies142Prepaidinsurance143PrepaidExpenses181Land191Factory192AccumulasedDepreciabion-FactoryREVENUE410Sales610InterestRevenueExpensEs510ContofGoodsSold520WagesExpense531SelingExpenses532InsuranceExpense533UoitiesExpense534OtliceSuppliesExpense540AdmistrativeExpenses560DepreclationExpense-Factory590MiscelaneousExpense710InterestExpense LAABILITES 210 Acoounts Payable 221 Utilifes Payable 231 Notos Payable 236 Intecest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Eamings 351 Dividends 390 Income Summary
