At Lookout Corporation, production is started in the fab department. The work is then transferred to the finishing department where goods are completed and then transferred to the finished goods storeroom. Data about the companys costs during September 2013 follows.

Material costs placed into production
Fab department	$	75,500.00
Finishing department		6,800.00
Direct labor costs
Fab department		95,000.00
Finishing department		15,000.00
Taxes withheld from employees earnings
Social security tax withheld		6,820.00
Medicare tax withheld		1,595.00
Federal income tax withheld		16,500.00
Overhead costs
Fab department		38,000.00
Finishing department		6,000.00

During the month, products costing $177,000 were transferred from the fab department to the finishing department; goods costing $201,000 were transferred from the finishing department to finished goods inventory; and goods that cost $160,800 were sold on account for $209,000.

1.	Prepare the summary journal entry to record the Sale of goods during September 2013.

2.	Prepare the summary journal entry to record the Cost of goods sold during September 2013.