Sheridan Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2022, inventories consisted of Raw Materials $29,640, Work in ProcessMixing $0, Work in ProcessPackaging $285,000, and Finished Goods $329,460. The beginning inventory for Packaging consisted of11,400units that were 50% as to conversion costs and fully done as to materials. During October,57,000units were started into production in the Mixing Department and the following transactions were done.

1.		Purchased $342,000of raw materials on account.
2.		Issued direct materials for production: Mixing $239,400and Packaging $51,300.
3.		Incurred labor costs of $317,946. (Use Wages Payable.)
4.		Used factory labor: Mixing $208,050and Packaging $109,896.
5.		Incurred $923,400of manufacturing overhead on account.
6.		Applied manufacturing overhead on the basis of $23per machine hour. Machine hours were31,920in Mixing and6,840in Packaging.
7.		Transferred51,300units from Mixing to Packaging at a cost of $1,116,060.
8.		Completed and transferred 60,420 units from Packaging to Finished Goods at a cost of $1,499,100.
9.		Sold goods costing $1,828,560for $2,850,000on account.

Journalize the October transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
2.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
3.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
4.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
5.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
6.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
7.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
8.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
9.	enter an account title to record the sale	enter a debit amount	enter a credit amount
	enter an account title to record the sale	enter a debit amount	enter a credit amount
	(To record the sale)
	enter an account title to record the cost of goods sold	enter a debit amount	enter a credit amount
	enter an account title to record the cost of goods sold	enter a debit amount	enter a credit amount
	(To record the cost of goods sold)

List of Accounts

Assistance Used

• Accounts Payable
• Accounts Receivable
• Cash
• Cost of Goods Sold
• Factory Labor
• Finished Goods Inventory
• Manufacturing Overhead
• Raw Materials Inventory
• Sales Revenue
• Wages Payable
• Work in Process - Assembly
• Work in Process - Blending
• Work in Process - Canning
• Work in Process - Cooking
• Work in Process - Cutting
• Work in Process - Finishing
• Work in Process - Machining
• Work in Process - Mixing
• Work in Process - Packaging