Can you please solve the question ASAP?

Cullumber Company purchases $64,000 of raw materials on account, and it incurs $76,800 of factory labor costs. Supporting record show that (a) the Assembly Department used $30,720 of direct materials and $44,800 of direct labor, 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 amount is entered. Do not indent manually.)