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 topaied $20.200 : 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. a(3). On September 30 , journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead (2). On September 30, journalize the entry to recard the flow of costs into the Refining Department during the period for direct labor: 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 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 192 Accumulated Depreciation-Factory b. On September 30 , journalize the entry to record the transter of production costs to the second department, Sifting. CHART OF ACCOUNTS Keoni Inc. General Ledger ASSETS 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131 Materials REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense