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 $86,400 $21,600 Encapsulating 79,200 18,000 Bottling 72,000 3,600 *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. 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 86,400 21,600 WIP-Encapsulating 79,200 18,000 WIP-Bottling 72,000 3,600 Finished Goods