Sharma Company has three process departments: Mixing, Encapsulating, and Bottling. At the beginning of the year there were no work-in-process or finished goods inventories. The following data are available for the month of July: Department Mixing Encapsulating Bottling Manufacturing Costs Added" Ending Work in Process $21,370 $88,650 76,760 74,000 18,880 4,820 "Includes only the direct materials, direct labor, and the overhead used to process the partially finished goods received from the prior department. The transferred-in cost is not included. Required: 1. Prepare journal entries that show the transfer of costs (a) from Mixing to Encapsulating, (b) from Encapsulating to Bottling, and (c) from Botting to finished goods inventory. a. Work in Process-Encapsulating Work in Process Mixing b. Work in Process-Bottling Work in Process-Encapsulating c. Finished Goods Work in Process Bottling 0 0 0 0 0