The cost of materials transferred into the Bottling Department of Mountain Springs Water Company is $32,400, with $26,000 from the Purifying Department, plus an additional $6,400 from the materials storeroom. The conversion cost for the period in the Bottling Department is $8,750 ($3,750 factory applied and $5,000 direct labor). The total cost transferred to finished goods for the period was $31,980. The Bottling Department had a beginning inventory of $1,860. a. Journalize the entries to record (1) the cost of transferred-in materials (2) conversion costs, and (3) the cost transferred out to finished goods. If an amount box does not require an entry, leave it blank. b. Determine the balance of Work in Process-Bottling at the end of the period