Concrete Solutions manufactures concrete paving bricks. The processing takes place in two sequential departments. The following cost data relate to the month of January:

Required:
Prepare journal entries to record the following events:
1. Incurrence of costs for direct material, direct labour, and manufacturing overhead costs in the Pouring Department.
2. Transfer of goods from the Pouring Department to the Finishing Department.
3. Incurrence of costs for direct material, direct labour, and manufacturing overhead costs in the Finishing Department.
4. Transfer of goods from the Finishing Department to finished goods inventory.

Finishing Department S75 000 Pouring Department Direct material entered into production $210 000 1 020 000 2 040 000 2 700 000* Direct labour 840 000 Manufacturing overhead 1 260 000 1 200 000* of goods completed and Cost transferred out