Answer: Please find answers in explanation column
Explanation:
To record flow of cost of raw materials 
      Account                                              	Debit           Credit  
1)	Work in process-Refining department	$385,000  
             Raw           Materials                                            $385,000
To record flow of  labour cost
Account                                                         Debit           Credit  
2)	Work in process-Refining department    $143,000  
           Wages payable                                $143,000
To record applied factory overhead
Account                                                           Debit           Credit  
3)	Work in process-Refining department    $99,000  
factory overhead-refining department                             $99,000  
Entry to record the transfer of production costs to the second department, Sifting.
Account                                                    Debit           Credit  
4)	Work in process-Sifting department	$626,800  
Work in process-Refining department                           $626,800
calculation 
 Beginning work in process +   raw material + wages payable + factory overhead - ending work in process
$29,600 + $385,000+ $143,000 +$99,000 - $29,800   =$626,800