Sandhill Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process inventory accounts show the following debits. Beginning work in process Cooking Canning $0 $3,920 Direct materials 20,580 8,820 Direct labor 8,330 6,860 Manufacturing overhead 30,870 25,320 Costs transferred in 51,940 Journalize the April transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation April 30 Debit Credit Journalize the April transactions. (List all debit entries before credit entries. Credit account titles are automatically Indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation April 30 30 (To record materials used) 30 (To assign direct labour to production) Debit Credit