Yellowknife Manufacturing Company has two production departments: Cutting Journalize transactions for and Assembly July 1 inventories are Raw Materials \($4,200\), Work in Process —Cutting two processes.

\($2,900\), Work in Process—Assembly \($10,600\), and Finished Goods \($31,000\). During July, (SO 4)

the following transactions occurred.
1Purchased \($56,300\) of raw materials on account.
2. Incurred \($56,000\) of factory labor. (Credit Wages Payable.)
3. Incurred \($70,000\) of manufacturing overhead; \($36,000\) was paid and the remainder is unpaid.
4. Requisitioned materials for Cutting \($15,700\) and Assembly $8,900.
5. Used factory labor for Cutting \($29,000\) and Assembly $27,000.
6. Applied overhead at the rate of \($20\) per machine hour. Machine hours were Cutting 1,640 and Assembly 1,720.
7. Transferred goods costing \($77,600\) from the Cutting Department to the Assembly Department.
8. Transferred goods costing \($134,900\) from Assembly to Finished Goods.
9. Sold goods costing \($130,000\) for \($200,000\) on account.

Instructions
Journalize the transactions. (Omit explanations.)