E5-28A Continuation of E5-27A: Journal entries (Learning Objective 4) Return to the Blending Department for The Lucy Paint Company in E5-27A. Requirements 1. Present the journal entry to record the use of direct materials and direct labor and the allocation of manufacturing overhead to the Blending Department. Also, give the journal entry to record the costs of the gallons completed and transferred out to the Packaging Department. 2. Post the journal entries to the "Work in Process Inventory-Blending" T-account. What is the ending balance? E5-29A Record journal entries (Learning Objective 4) Record the following process costing transactions in the general journal: CHAPTER 5 E5-29A Record journal entries (Learning Objective 4) a. Record the following process costing transactions in the general journal: Purchase of raw materials on account, $9,000 b. Requisition of direct materials to C. Assembly Department, $4,100 Finishing Department, $2,000 Incurrence and payment of direct labor, $10,200 d. Incurrence of manufacturing overhead costs: Property taxes-plant, $1,900 Utilities-plant, $4,700 Insurance plant, $1,300 Depreciation plant, $3,200 Assignment of conversion costs to the Assembly Department: Direct labor, $4,800 Manufacturing overhead, $2,100 Assignment of conversion costs to the Finishing Department: Direct labor, $4,500 Manufacturing overhead, $6,400 g. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $10,550 h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $15,700