During August, the following transactions were recorded at Goyer Corporation. The company uses process costing.

Raw materials that cost $$29,500$ are withdrawn from the storeroom for use in the Assembly Department. All of these raw materials are classified as direct materials.

Direct labor costs of $$39,000$ are incurred, but not yet paid, in the Assembly Department.

Manufacturing overhead of $$59,900$ is applied in the Assembly Department using the department's predetermined overhead rate.

Units with a carrying cost of $$104,200$ finish processing in the Assembly Department and are transferred to the Painting Department for further processing.

Units with a carrying cost of $$110,100$ finish processing in the Painting Department, the final step in the production process, and are transferred to the finished goods warehouse.

Finished goods with a carrying cost of $$99,100$ are sold.

Required:

Prepare journal entries for each of the transactions listed above.

Note: If no entry is required for a transaction or event, select $"$No journal entry required" in the first account field.