Quality Brick Company produces bricks in two processing departments—Moulding and Firing. Information relating to the company’s operations in March follows:

a. Raw materials were issued for use in production: Moulding Department, $25,000; Firing Department, $10,000.

b. Direct labour costs were incurred: Moulding Department, $15,000; Firing Department, $10,000.

c. Manufacturing overhead was applied: Moulding Department, $29,000; Firing Department, $40,000.

d. Unfired, moulded bricks were transferred from the Moulding Department to the Firing Department. According to the company’s process costing system, the cost of the unfired moulded bricks was $61,000.

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 $110,000.

f. Finished bricks were sold to customers. According to the company’s process costing system, the cost of the finished bricks sold was $107,000.

Required:

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