Radiord Inc. manufactures a sugar product by a continuous process, involving three production departments-Refining, Sitting, and Sacking. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, vere $369,000,$146,000, and $97,600, respectively. Also, work in process in the Relining 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, joumalize 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, joumalize 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 joumal explanations. Every line on a joumal page is used for debit or credit entries. Do not add explanations or skip a Ane between joumal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Chart of Accounts ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 141 Work in Process-Refining Department 520 Wages Expense 142 Work in Process-Sifting Department 531 Selling Expenses 143 Work in Process-Packing Department 532 Insurance Expense 151 Factory Overhead-Refining Department 533 Utilities Expense 152 Factory Overhead-Sifting Department 534 Supplies Expense 153 Factory Overhead-Packing Department 540 Administrative Expenses 161 Finished Goods 561 Depreciation Expense-Factory 171 Supplies 590 Miscellaneous Expense 172 Prepaid Insurance 710 Interest Expense 181 Land 191 Factory 192 Accumulated Depreciation-Factory LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary foumes wis atstoraticaly indent a cied owby when a credr anount is entered. kumaly wil automaticaly indent a credi enty nhen a credit anount is entered bumek will automutieay indent a creat enty when a ceed amount is estered. aulomaticaly indent a cedt enty aher a credt a mount is entered