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:

Raw materials used in production: Molding Department, $$26,900$; and Firing Department, $$5,800.$

Direct labor costs incurred: Molding Department, $$19,700$; and Firing Department, $$4,800.$

Manufacturing overhead was applied: Molding Department, $$24,600$; and Firing Department, $$38,000.$

Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company$$s process costing system, the cost of the unfired, molded bricks was $$69,600.$

Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company$$s process costing system, the cost of the finished bricks was $$108,500.$

Finished bricks were sold to customers. According to the company$$s process costing system, the cost of the finished bricks sold was $$105,500.$

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.$)$