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Mesa Company produces wooden rocking chairs. The company has two production departments, Cutting and Assembly. The wood is cut and sanded in Cutting and then transferred to Assembly to be assembled and painted. From Assembly, the chairs are transferred to Finished Goods Inventory and then are sold. Mesa has compiled the following information for the month of February Cutting Assembly Department Department Direct materials $ 69,000 $ 19,000 Direct labor 75,000 96,000 Applied manufacturing overhead 152,000 164,000 Cost of goods completed and transferred out 219,000 261,000 Required: Prepare the following journal entries for Mesa: 1. Amount of direct materials, direct labor, and manufacturing overhead incurred for the Cutting Department. 2. Transfer of products from Cutting to Assembly. 3. Amount of direct materials, direct labor, and manufacturing overhead incurred by the Assembly Department. 4. Transfer of chairs from Assembly to Finished Goods. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 > Record the transfer of materials to production in the Cutting department. Note: Enter debits before credits. Transcation General Journal Debit Credit a Record entry Clear entry View general journal Journal entry worksheet Record the application of manufacturing overhead in the Assembly department. Note: Enter debits before credits. Transcation General Journal Debit Credit g Record entry Clear entry View general journal Journal entry worksheet