Exercise 4-1 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: points a. Raw materials used in production: Molding Department. $27,300, and Firing Department. $5.200. b. Direct labor costs incurred: Molding Department, S16,600, and Firing Department. $4700. c. Manufacturing overhead was applied: Molding Department, $23,200, and Firing Department, $38,600 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 $65,300. 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 $109,300 1 Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $104,000 Required: Prepare journal entries to record items (a) through (1) above. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) 1 2 3 4 5 6 Record issuance of raw materials for use in production. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal