Arizona Brick Corporation produces bricks in two processing departments-Molding and Firing.
Information relating to the company's operations in March follows:
a. Raw materials were issued for use in production: Molding Department, $28,000; and Firing Department, $5,000.
b. Direct labor costs were incurred: Molding Department, $18,000; and Firing Department, $5,000.
c. Manufacturing overhead was applied: Molding Department, $24,000; 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 $67,000.
e. Finished bricks were transferred from the Firing Department to the finished goods ware house. According to the company's process costing system, the cost of the finished bricks was $108,000.
f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $106,000.

Required:
Prepare journal entries to record items (a) through (f) above.