uality Brick Company produces bricks in two processing departments-Molding and Firing. Information relating to the company's operations in March follows: a. Raw materials used in production: Molding Department, $23,000; and Firing Department, $8,000. b. Direct labor costs incurred: Molding Department, $12,000; and Firing Department, $7,000. c. Manufacturing overhead was applied: Molding Department, $25,000; and Firing Department, $37,000. d. Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company's process costing system, the cost of the unfired, molded bricks was $57,000. e. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company's process costing system, the cost of the finished bricks was $103,000. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $101,000. Required: Prepare journal entries to record items (a) through (f) above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6 Record issuance of raw materials for use in production. Note: Enter debits before credits. Transaction a. General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet 1 2 3 4 5 6 Record direct labor costs incurred. Note: Enter debits before credits. Transaction b. General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 456 Record entry to apply manufacturing overhead. Note: Enter debits before credits. Transaction C. General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 56 Record transfer of unfired, molded bricks from the Molding Department to the Firing Department. Note: Enter debits before credits. Transaction d. General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet < 1 2 3 4 6 Record transfer of finished bricks from the Firing Department to the finished goods warehouse. Note: Enter debits before credits. Transaction e. General Journal Debit Credit Record entry Clear entry View general journal > View transaction list Journal entry worksheet 1 2 3 4 5 6 Record cost of goods sold. Note: Enter debits before credits. Transaction f. General Journal Debit Credit Record entry Clear entry View general journal