Instructions $$381,000,$$$149,000,$ and $$96,200,$ respectively. Also, work in process in the Refining Department at the beginning of the period totaled $$30,000,$ and work in process at the end of the period totaled $$28,600.$ CHART OF ACCOUNTS

Keoni Inc.

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

$221$ Utilities Payable

$231$ Notes Payable

$236$ Interest Payable

$251$ Wages Payable

EQUITY

$311$ Common Stock

$340$ Retained Earnings

$351$ Dividends

$390$ Income Summary

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 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.

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

PAGE $10$

Required:

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

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

$(3)$ 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.