Blossom Manufacturing purchases $72,000 of raw materials on account, and it incurs $79,000 of direct labour costs. Supporting records show that (a) the assembly department used $60,000 of direct materials and $42,000 of direct labour, and (b) the finishing department used the remainder. Journalize the assignment of the costs to the processing departments on March 31. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 31 Raw Materials Inventory Work in Process Inventory-Assembly Department Work in Process Inventory-Finishing Department Debit 72000 60000 (To record assignment of raw materials) Mar. 31 Work in Process Inventory-Assembly Department 42000 Work in Process Inventory-Finishing Department 37000 Wages Payable (To record assignment of factory labour) Credit 12000 79000