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Berrian Company manufactures car seats in its Seattle plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department (Click the icon to view information about Berrian Company's process-costing system.) Data for the assembly department for October 2017 are as follows: (Click the icon to view the assembly department data.) (Click the icon to view the total costs to account for.) (Click the icon to view the total costs accounted for.) Read the requirement. Prepare a set of summarized journal entries for all October 2017 transactions affecting Work in ProcessAssembly. (Record debits first, then credits. Exclude explanations from any journal entries.) Begin by recording the purchase and use of direct materials. Journal Entry Accounts Debit Credit JE 1 5040000 Work in ProcessAssembly Department Various Accounts 5040000 Accounts Payable Finished Goods Various Accounts Work in ProcessAssembly Department Work in ProcessTesting Department Physical Units Direct Conversion (Car Seats) Materials Costs Work in process, October 19 5,600 $1,590,400 $602,700 Started during October 2017 24,000 Completed during October 2017 26,500 Work in process, October 31b 3,100 Total costs added during October 2017 $5,040,000 $2,556,120 a Degree of completion: direct materials, ?%; conversion costs, 70%. bDegree of completion: direct materials, ?%; conversion costs, 80%. Total Direct Conversion Production Costs Materials Costs Completed and transferred out $ 8,824,500 $ 5,936,000 $ 2,888,500 964,720 694,400 270,320 Work in process, ending 9,789,220 $ 6,630,400 $ 3,158,820 Total costs accounted for Total Direct Conversion Production Costs Materials Costs Work in process, beginning $ 2,193,100 $ 7,596,120 1,590,400 $ 5,040,000 602,700 2,556,120 Costs added in current period $ $ 9,789,220 $ 6,630,400 $ 3,158,820 Total costs to account for