Current Attempt in Progress Concord Company has two production departments: Fabricating and Finishing. Beginning inventories are: Work in Process Inventory -Fabricating. \$6,860; Work in Process Inventory-Finishing, \$4,640; and Finished Goods Inventory, \$6,350. During the month the following transactions occurred: 1. Purchased $45,600 of raw materials on account. 2. Incurred $85,500 of factory labor. Wages are unpaid. 3. Incurred $57,000 of manufacturing overhead: $45,600 was paid and the remainder is unpaid. 4. Requisitioned direct materials for Fabricating, $11,400 and Finishing, $9,120. 5. Used factory labor for Finishing, $68,400 and Fabricating, $17,100. 6. Assigned $51,300 of overhead based on machine hours used in each department. The Finishing Department used twice as many machine hours as did Fabricating. Journalize the transactions for the month. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem. List all debit entries before credit entries)