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 costs transferred to finished goods for the period were $31,980. The Bottling Department had a beginning inventory of $1,860. Hide a. Journalize (1) the cost of transferred-in materials (2) conversion costs, and (3) the cost transferred out to finished goods. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0". b. Determine the balance of Work in Process-Bottling at the end of the period. $