Journal entry worksheet Record direct labor costs incurred. Note: Enter debits before credits. Quality Brick Company produces bricks in two processing departments-Molding and Firing. Information relating to the company's operations in March follows: a. Raw materials used in production: Molding Department, $27,400; and Firing Department, $4,500. b. Direct labor costs incurred: Molding Department, $19,000; and Firing Department, $4,200. c. Manufacturing overhead was applied: Molding Department, $23,500; and Firing Department, $35,800. 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 $68,700. 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 $108,400. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $105,500. Required: Prepare journal entries to record items (a) through (f) above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Use a compound journal entry as needed for each transaction.) Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record transfer of finished bricks from the Firing Department to the finished goods warehouse. Note: Enter debits before credits. Journal entry worksheet Record transfer of unfired, molded bricks from the Molding Department to the Firing Department. Note: Enter debits before credits. Journal entry worksheet 6 Record entry to apply manufacturing overhead. Note: Enter debits before credits. Journal entry worksheet 6 Record issuance of raw materials for use in production. Note: Enter debits before credits