Journalize the entries to record the operations, identifying each entry by letter. If an amount box does not require an entry, leave it blank

Entries for Process Cost System Preston & Grover Soap Company manufactures powdered detergent. Phosphate is placed in process in the Making Department, where it is turned into granulars. The output of Making is transferred to the Packing Department, where packaging is added at the beginning of the process. On July 1, Preston & Grover Soap Company had the following inventories: Finished Goods $8,610 Work in Process-Making 3,350 Work in Process-Packing 4,360 Materials 1,890 Departmental accounts are maintained for factory overhead, which both have zero balances on July 1. Manufacturing operations for July are summarized as follows: a. Materials purchased on account $107,240 b. Materials requisitioned for use: Phosphate-Making Department $70,840 24,640 Packaging-Packing Department Indirect materials-Making Department Indirect materials-Packing Department 2,770 990 c. Labor used: Direct labor-Making Department $50,610 34,160 Direct labor-Packing Department Indirect labor-Making Department 9,800 Indirect labor-Packing Department 17,570 d. Depreciation charged on fixed assets: d. Depreciation charged on fixed assets: Making Department $9,240 Packing Department 7,630 e. Expired prepaid factory insurance: Making Department $1,750 Packing Department 700 f. Applied factory overhead: Making Department Packing Department g. Production costs transferred from Making Department to Packing Department $24,150 26,680 $146,020 $229,810 $230,650 h. Production costs transferred from Packing Department to Finished Goods i. Cost of goods sold during the period Required: 1. Journalize the entries to record the operations, identifying each entry by letter. If an amount box does not require an entry, leave it blank