Radford Inc. manufactures a sugar product by a continuous process, involving three production departments-Refining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $388,000, $141,000, and $96,800, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,800, and work in process at the end of the period totaled $30,000. 

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.* *Refer to the chart of accounts for the exact wording of the account titles.