Shorts 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: Manufacturing Costs Added* Ending Work in Process Department Mixing $84,200 $21,710 Encapsulating 79,580 18,990 Bottling 72,250 2,750 * 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 Bottling to finished goods inventory. Work in Process-Encapsulating 62,490 a Work In Process-Mixing 62,490 Work in Process-Bottling 142,070 X Work in Process-Encapsulating 142,070 Finished Goods o Work in Process-Bottling 2. Post the entries made in Requirement 1 into the T-accounts below. The costs added from the data provided have been entered in the T-accounts. WIP-Mixing 84,200 21,710 WIP-Encapsulating, 79,580 18,990 WIP-Bottling 72,250 2,750 Finished Goods