During August, the following transactions were recorded at Fancy Corporation. The company uses process costing. 1) Raw materials that cost $17,700 are issued to the Assembly Department, and $6,000 were issued to the Painting Department. All of these raw materials are classified as direct materials. Direct labor costs of $24,000 are incurred and paid in the Assembly Department. 2) 3) Manufacturing overhead of $59,800 is applied in the Assembly Department. Units with a cost of $92,100 are finished in the Assembly Department and are transferred to the Painting Department for further processing. 4) Direct labor costs of $8,000 are incurred and paid in the Painting Department. 5) 6) 7) Manufacturing overhead of $12,500 is applied in the Painting Department. Units with a cost of $105,000 are finished in the Painting Department and are transferred to the finished goods warehouse. 8) Finished goods with a cost of $95,100 are sold on account for $137,500. Required: Prepare journal entries in good form for each of the transactions listed above