Douglas Manufacturing Company has two production departments: cutting and assembly. July 1 inventories are Raw Materials $6,200, Work in ProcessCutting $5,220, Work in ProcessAssembly $12,990, and Finished Goods $35,170. During July, the following transactions occurred:

1.		Purchased $65,510 of raw materials on account.
2.		Incurred $46,960 of factory labour (credit Wages Payable).
3.		Incurred $74,820 of manufacturing overhead; $55,120 was paid and the remainder is unpaid.
4.		Requisitioned $14,640 in materials for cutting and $11,860 in materials for assembly.
5.		Used factory labour of $27,040 for cutting and $18,820 for assembly.
6.		Applied overhead at the rate of $20 per machine hour. Machine hours were 1,680 in cutting and 1,630 in assembly.
7.		Transferred goods costing $70,350 from the cutting department to the assembly department.
8.		Transferred goods costing $138,550 from assembly to Finished Goods.
9.		Sold goods costing $164,800 for $211,050 on account.

Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
2.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
3.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
4.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
5.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
6.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
7.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
8.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
9.(i)	enter an account title to record cost of goods sold	enter a debit amount	enter a credit amount
	enter an account title to record cost of goods sold	enter a debit amount	enter a credit amount
	(To record cost of goods sold)
9.(ii)	enter an account title to record sales	enter a debit amount	enter a credit amount
	enter an account title to record sales	enter a debit amount	enter a credit amount
	(To record sales)

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