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Zang Co. manufacturs its products in a continuous process involving two departments, Machining and Assembly. The tollowing transactions are related to production during June: (a) Materials purchased (on June 1) on account, $180,000 (b) Materials requisitioned by: Machining, $73,000 direct and $9.000 indirect materials; Assembly, $4,900 indirect materials. (c) Direct labor used by Machining, $23,000; Assembly $47,000 (d) Depreciation expenses: Machining, $4,500, Assembly, $7,800 (e) Factory overhead appled: Machining, $9,700: Assembly. $11,300 ) Machining Department transferred s8.300to Assembly Department: Assembly Department transterresd $83,400 to finished goods (g) Sold goods on account, $100,000; cost of goods sold, $68,000. Required: Prepare journal entries to record the transactions related to production on June 30. Reler to the Chart of Accounts for exact wording of account fitles. (Note: Prepare transactions t and g in two separate entries.)