Blossom Manufacturing Company has two production departments: cutting and assembly. July 1 inventories are Raw Materials $6,150, Work in Process Inventory-Cutting $5,020, Work in Process Inventory-Assembly $12,500, and Finished Goods $35,090. During July, the following transactions occurred: 1. Purchased $65,300 of raw materials on account. 2. Incurred $47,060 of factory labour (credit Wages Payable). 3. Incurred $74,830 of manufacturing overhead; $54,860 was paid and the remainder is unpaid. 4. Requisitioned $14,920 in materials for cutting and $11,620 in materials for assembly. 5. Used factory labour of $26,920 for cutting and $18,910 for assembly. 6. Applied overhead at the rate of $24 per machine hour. Machine hours were 1,680 in cutting and 1.635 in assembly. 7. Completed and transferred goods costing $70,800 from the cutting department to the assembly department. 8. Completed and transferred goods costing $141,400 from assembly to Finished Goods Inventory. 9. Sold goods costing $163.400 for $210,450 on account. Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)