• Record issuance of raw materials.
• Record the direct labor incurred.
• Record entry to apply manufacturing overhead.
• Record the work completed in Cooking Department.
• Record the work completed in Molding Department.

Chocolaterie de Geneve, SA, is located in a French-speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments-Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April: 764,000 Balance 4/1 Direct materials Direct labor Overhead Work in Process-Cooking 8,000 Transferred out 331,000 265,000 192,000 Work in Process-Molding 24,000 Transferred out 764,000 120,000 86,000 975,000 Balance 4/1 Transferred in Direct labor Overhead Required: Prepare journal entries showing the flow of costs through the two processing departments during April. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)