Exercise 4-1 process costing journal entries [lo 4-1] quality brick company produces bricks in two processing departments—molding and firing. information relating to the company’s operations in march follows: raw materials used in production: molding department, $28,400; and firing department, $4,300. direct labor costs incurred: molding department, $19,700; and firing department, $4,500. manufacturing overhead was applied: molding department, $22,100; and firing department, $36,900. 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 $69,800. 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 $109,300. finished bricks were sold to customers. according to the company’s process costing system, the cost of the finished bricks sold was $104,100. 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.)