During August, the following transactions were reconled at Goyer Corporation. The company uses process costing. Show the journal entries: (41) Raw materials that cost $24,500 are withdrawn from the storeroom for use in the Assembly Department. All of these raw materials are classified as direct materinls (42) Direct labor costs of s29,000 are incurred, but not yet paid, in the Assembly Department. This represents 2900 direet labor hours. 43) Actual Manufacturing overhead costs of $58,900 are incurred. $30,000 of this is electricity costs and the rest is depreciation on machines. (44) Overhead is applied in the Assembly Department using the department's predetermined overhead rate which is 200% of Direct Labor cost. (45) Units with a carrying cost of $101,200 finish processing in the Assembly Department and are transferred to the Painting Department for further processing. (46) Units with a carrying cost of $106,100 finish processing in the Painting Department, the final step in the production process, and are transferred to the finished goods warehouse. 47) Finished goods with a cost of $95,100 are sold to a customer for cash of $125,000 (48) The over or underapplied overhead was closed by the customary method used when the difference is immaterial