Quality Brick Company produces bricks in two processing departments—Molding and Firing. Information relating to the company’s operations in March follows:

a. Raw materials were issued for use in production: Molding Department, $29,200; and Firing Department, $4,100.

b. Direct labor costs were incurred: Molding Department, $17,600; and Firing Department, $5,300.

c. Manufacturing overhead was applied: Molding Department, $22,300; and Firing Department, $38,800.

d. 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 $68,200.

e. 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 $108,900.

f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $105,700.

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.)