Cullumber Manufacturing incurs $$80,000$ of direct labour costs. Supporting records show that the assembly department used $$46,700$ of the direct labour and the finishing department used the remainder. Manufacturing overhead is assigned to departments on the basis of $204\%$ of direct labour costs. Journalize the assignment of overhead to the assembly and finishing departments. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$