Sweeties, Inc., manufacturers are sugar products by a continuous process, involving three production department refining, setting, and packing. Assume the records indicate that direct materials, direct labor, and applied factory overhead for the first apartment, refining, were $371,000, $142,000, and $98,400, respectively. Also, work in process and refining department at the beginning of the period totaled $29,200, and work in process at the end of the. Totaled $28,400.

* Required: a (1) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials. (2) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor (3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead b. on September 30, journalize the entry to record the transfer of production costs to the second department, Sifting "Refer to the Chart of Accounts for exact wording of account titles ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 141 Work in Process-Refining 142 Work in Process-Sifting 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 143 Work in Process-Packing 151 Factory Overhead-Refining 533 Utilities Expense 534 Supplies Expense 152 Factory Overhead-Sifting 153 Factory Overhead-Packing 540 Administrative Expenses 561 Depreciation Expense-Factory 161 Finished Goods 171 Supplies 590 Miscellaneous Expense 172 Prepaid Insurance 710 Interest Expense 173 Prepaid Expenses 181 Land 191 Factory 192 Accumulated Depreciation-Factory LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary (1). On Sepomber 30, Journaise the entry to record the flow of coats into the Retiring Departnere during the penad for direct materials Refer to the Chart of Accounts for exact wording of account titled All tramtections on this page must be entered (except for postrofisi) before you will receive Check My Work feedback 10 JOURNAL Score: 2/25 DATE DESCRIPTION POST REF DET CREDIT Pont 2 on Satember 30,orate the entry to record the flow of canta into the Petran Department kuring me period for direct door Return to the Chart of Accounts for exact worting at account tries All transactions on this page must be entered (except for post ref) before you will receive Check My Work fordback. PAGE 10 JOURNAL Score: 1/25 DAN DOPTION FOTO DERIT CHE 3/31 on September 30, Journalce the entry to record the flow of costs to the Potning Department during the period for factory overload Retor to the Chant of Accavitu for exact wording of account doen, All transactions on this page must be entered (except for post reffis before you will receive Check My Work feedback. JOURNAL Score: 2/25 DATE DESCRIPTION POSTS DET COIT Paint Feedback b.On September 30, joomate the entry to record the wanater of production conte to the second department. Sining Peer so the Chart of Accounts for exact worting of account totes All transactions on this page must be entered except for post refly before you will receive Check My Work feedback PAGE 1 JOURNAL Score 225 DESCRIPTION PORT DERT CENT