instructions S$746\mathrm{.}000,$ and $$97,600,$ mespectively, Also, work in process in the Pefining Depar tment at the beginning of the period fotaied $$30,200$ ard work in procests at the end of the penod lotaied $$28,400.$

Required:

$(3)$ On September $34,$ journalize the entry lo record the fiow of costs into the Aielining Deparmient during the period for factory giertead:

b$.$ On Septemper $30,$ joumaice the entry to record the transfer of production casts to the second department, sifting $.$ 'Refer to the chart af accounts for the exact wording of the account fitles. CNOW joumais do not use lines for spacrs or joumal exptanations Every line an a journal page is used for debit or credit entries. Do not add explanations or skip a line behveen joumal entries: CNOW pournats will antomatically indent a credir entry when a credit amount is entered.