General Journal Instructions

a$(1).$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for direct materials.

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JOURNALACCOUNTING EQUATION

DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY

a$(2).$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for direct labor.

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JOURNALACCOUNTING EQUATION

DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY

a$(3).$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.

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JOURNALACCOUNTING EQUATION

DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY

b$.$ On September $30,$ journalize the entry to record the transfer of production costs to the second department, Sifting.

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JOURNALACCOUNTING EQUATION

DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY Instructions process in the Refining Department at the beginning of the period totaled $$29,200.$ and work in process at the end of the period totaled $$28,400.$

Required:

$(1)$ On September $30,$ joumalize the entry to record the flow of costs into the Refining Department during the period for divect materials.

$(2)$ On September $30,$ joumalize the entry to record the flow of costs into the Refining Department during the period for divect labor.

$(3)$ On September $30,$ joumalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.

b$.$ On September $30,$ joumalize the entry to record the transfer of production costs to the second department, Sifting. Chart of Accounts

General Ledger

ASSETS

$110$ Cash

$121$ Accounts Receivable

$125$ Notes Receivable

$126$ Interest Receivable

$131$ Materials

$141$ Work in Process$-$Refining Department

$142$ Work in Process$-$Sifting Department

$143$ Work in Process$-$Packing Department

$151$ Factory Overhead$-$Refining Department

$152$ Factory Overhead$-$Sifting Department

$153$ Factory Overhead$-$Packing Department

$161$ Finished Goods

$171$ Supplies

$172$ Prepaid Insurance

$173$ Prepaid Expenses

$181$ Land

$191$ Factory

$192$ Accumulated Depreciation$-$Factory

LIABILITIES

$210$ Accounts Payable

$221$ Utilites Payable

$231$ Notes Payable

$236$ Interest Payable

$251$ Wages Payable

EQUITY

$311$ Common Stock

$340$ Retained Earnings

$351$ Dividends

REVENUE

$410$ Sales

$610$ Interest Revenue

EXPENSES

$510$ Cost of Goods Sold

$520$ Wages Expense

$531$ Selling Expenses

$532$ Insurance Expense

$533$ Utilities Expense

$534$ Supplies Expense

$540$ Administrative Expenses

$561$ Depreciation Expense$-$Factory

$590$ Miscellaneous Expense

$710$ Interest Expense $3(3).$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.

b$.$ On September $30,$ journalize the entry to record the transfer of production costs to the second department, Sifting. a$(2).$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for direct labor.

a$(3).$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.

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b$.$ On September $30,$ journalize the entry to record the transfer of production costs to the second department, Sifting.