The Hershey Foods Company manufactures chocolate confectionery products. The three largest raw materials are cocoa beans, sugar, and dehydrated milk. These raw materials first go into the Blending Department. The blended product is sent to the Molding Department, where the bars of candy are formed. The candy is sent to the Packing Department, where the bars are wrapped and boxed. The boxed candy is sent to the distribution center, where it is sold to food brokers and retailers.

Show the accounts increased and decreased for each of the following four business events:
a. Materials used by the Blending Department
b. Transfer of blended product to the Molding Department
c. Transfer of chocolate to the Packing Department
d Transfer of boxed chocolate to the distribution center
e. Sale of boxed chocolate