Question: Walker Corporation uses process costing. A number of transactions that occurred in June are listed below.

(1) Raw materials that cost $38,200 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials.

(2) Direct labor costs of $36,500 are incurred, but not yet paid, in the Mixing Department.

(3) Manufacturing overhead of $42,100 is applied in the Mixing Department using the department's predetermined overhead rate.

(4) Units with a carrying cost of $112,400 finish processing in the Mixing Department and are transferred to the Drying Department for further processing.

(5) Units with a carrying cost of $143,800 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse.

(6) Finished goods with a carrying cost of $138,500 are sold.

Required: Prepare journal entries for each of the transactions listed above.