7. Apple Company has two production departments: Cutting and Assembly. April 1 inventories are Raw Materials $4,200, Work in ProcessCutting $2,900, Work in Process -Assembly $10,600, and Finished Goods $31,000. During april, the following transactions occurred. A. Purchased $63,000 of raw materials on account. B. Incurred $65,000 of factory labor. (50% Credit Wages Payable, rest in cash.) C. Incurred $70,000 of manufacturing overhead; 40% was paid and the remainder is unpaid. D. Requisitioned materials for Assembly $8,900, & Cutting $15,700. E. Used factory labor for Cutting $27,000 and Assembly $29,000. F. Applied overhead at the rate of $22 per machine hour. Machine hours were Cutting 1720 and Assembly 1,680. Required: Journalize the transactions in proper journal format. (Omit explanations.)