Exercise $4-1($Algo$)$ Process Costing Journal Entries $[$LO $4-1]$

Quality Brick Company produces bricks in two processing departments$-$Molding and Firing. Information relating to the company's operations in March follows:

a$.$ Raw materials used in production: Molding Department, $$27,400$; and Firing Department, $$5,400.$

b$.$ Direct labor costs incurred: Molding Department, $$19,300$; and Firing Department, $$4,300.$

c$.$ Manufacturing overhead was applied: Molding Department, $$24,200$; and Firing Department, $$36,200.$

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 $$66,300.$

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 $$107,700.$

f$.$ Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $$105,200.$

Required:

Prepare journal entries to record items $($a$)$ through $(f)$ above. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Use a compound journal entry as needed for each transaction.$)$

Journal entry worksheet