What is the answer to this? I need to make a journal.

Instructions Sweeties, Inc., manufactures a sugar product by a continuous process, involving three production departments-Refning, Sifting, and Packin% Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were 5360,000, $147,000, and S96,400, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $32,000, and work in process at the end of the period totaled $28,200. Requ ired: m (I) 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* 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 exact wording of account titles. Chart of Accounts ASSETS 110 Cash CHART OF ACCOUNTS 121 125 126 131 141 142 143 151 Accounts Receivable Notes Receivable Interest Receivable Materials Work in Process-Refning Work in Process-sifting Work in Process-packing Factory Overhead-Refining Sweeties, Inc. General Ledger 410 610 510 520 531 532 533 REVENUE Sales Interest Revenue EXPENSES Cost of Goods Sold Wages Expense Selling Expenses Insurance Expense Utilities Expense