I need to prepare a journal entry for this problem. Thanks.

4. Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below (1) Raw materials that cost $40,000 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials (2) Direct labor costs of $16,300 are incurred, but not yet paid, in the Mixing Department. (3) Manufacturing overhead of $45,900 is applied in the Mixing Department using the department's predetermined overhead rate (4) Units with a carrying cost of $87,800 finish processing in the Mixing Department and are transferred to the (5) Units with a carrying cost of $111,500 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse (6) Finished goods with a carrying cost of $98,400 are sold Drying Department for further processing