Sweeties, 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 $371,000, $142,000, and $98,400, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,200, and work in process at the end of the period totaled $28,400.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.* a1. On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations.Every line on a journal page is used for debit or credit entries.PAGE 10JOURNALACCOUNTING EQUATIONDATEDESCRIPTIONPOST. REF.DEBITCREDITASSETSLIABILITIESEQUITY1a2. On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations.Every line on a journal page is used for debit or credit entries.PAGE 10JOURNALACCOUNTING EQUATIONDATEDESCRIPTIONPOST. REF.DEBITCREDITASSETSLIABILITIESEQUITY12 a3. On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journalexplanations. Every line on a journal page is used for debit or credit entries.PAGE 10JOURNALACCOUNTING EQUATIONDATEDESCRIPTIONPOST. REF.DEBITCREDITASSETSLIABILITIESEQUITY1b. 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. CNOW journals do not use lines for journal explanations. Every line on ajournal page is used for debit or credit entries.PAGE 10JOURNALACCOUNTING EQUATIONDATEDESCRIPTIONPOST. REF.DEBITCREDITASSETSLIABILITIESEQUITY1

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Description: Sweeties, 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 d

Refining Department: Direct Materials = $371,000 Direct Labor = $142,000 Applied factory overhead =…

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College Accounting, Chapters 1-27

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ISBN:9781337794756

Author:HEINTZ, James A.

Publisher:HEINTZ, James A.

Chapter27: Adjustments, Financial Statements, And Year-end Accounting For A Manufacturing business

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Problem 6SPB: SPREADSHEET, ADJUSTING ENTRIES, AND FINANCIAL STATEMENTS Woods Companys trial balance columns from...

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Sweeties, 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 $371,000, $142,000, and $98,400, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,200, and work in process at the end of the period totaled $28,400.

Required:

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.*

On September 30, journalize the entry to record the transfer of production costs to the second department, Sifting.*

a1. On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations.
Every line on a journal page is used for debit or credit entries.
PAGE 10
JOURNAL
ACCOUNTING EQUATION
DATE
DESCRIPTION
POST. REF.
DEBIT
CREDIT
ASSETS
LIABILITIES
EQUITY
1
a2. On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations.
Every line on a journal page is used for debit or credit entries.
PAGE 10
JOURNAL
ACCOUNTING EQUATION
DATE
DESCRIPTION
POST. REF.
DEBIT
CREDIT
ASSETS
LIABILITIES
EQUITY
1
2

a3. On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal
explanations. Every line on a journal page is used for debit or credit entries.
PAGE 10
JOURNAL
ACCOUNTING EQUATION
DATE
DESCRIPTION
POST. REF.
DEBIT
CREDIT
ASSETS
LIABILITIES
EQUITY
1
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. CNOW journals do not use lines for journal explanations. Every line on a
journal page is used for debit or credit entries.
PAGE 10
JOURNAL
ACCOUNTING EQUATION
DATE
DESCRIPTION
POST. REF.
DEBIT
CREDIT
ASSETS
LIABILITIES
EQUITY
1

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