Sweeties, Inc., manufactures a sugar product by a continuous process involving three production departments$-$Refining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $$371,000,$$$142,000,$ and $$98,400,$ respectively. Also, work in process in the Refining Department at the beginning of the period totaled $$29,200,$ and work in process at the end of the period 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 the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.