During February, the following transactions were recorded at Ferrington Corporation. The company uses process costing.

(1)	Raw materials that cost $44,800 are withdrawn from the storeroom for use in the Assembly Department. All of these raw materials are classified as direct materials.
(2)	Direct labor costs of $17,300 are incurred, but not yet paid, in the Assembly Department.
(3)	Manufacturing overhead of $32,000 is applied in the Assembly Department using the department's predetermined overhead rate.
(4)	Units with a carrying cost of $80,700 finish processing in the Assembly Department and are transferred to the Painting Department for further processing.
(5)	Units with a carrying cost of $102,600 finish processing in the Painting Department, the final step in the production process, and are transferred to the finished goods warehouse.
(6)	Finished goods with a carrying cost of $98,200 are sold.

Required:

Prepare journal entries for each of the transactions listed above.

Sl No	General Journal	Debit	Credit
(1)	(Click to select)Work in Process-Painting DepartmentFinished GoodsRaw MaterialsWork in Process-Assembly DepartmentCost of Goods SoldSalaries and Wages PayableManufacturing OverheadAccounts Payable
	(Click to select)Accounts PayableManufacturing OverheadRaw MaterialsFinished GoodsSalaries and Wages PayableWork in Process-Assembly DepartmentWork in Process-Painting DepartmentCost of Goods Sold
(2)	(Click to select)Work in Process-Assembly DepartmentAccounts PayableSalaries and Wages PayableWork in Process-Painting DepartmentCost of Goods SoldRaw MaterialsFinished GoodsManufacturing Overhead
	(Click to select)Manufacturing OverheadCost of Goods soldWork in Process-Painting DepartmentAccounts PayableFinished GoodsRaw MaterialsSalaries and Wages PayableWork in Process-Assembly Department
(3)	(Click to select)Manufacturing OverheadSalaries and Wages PayableFinished GoodsCost of Goods SoldAccounts PayableWork in Process-Assembly DepartmentWork in Process-Painting DepartmentRaw Materials
	(Click to select)Cost of Goods SoldSalaries and Wages PayableManufacturing OverheadWork in Process-Assembly DepartmentFinished GoodsWork in Process-Painting DepartmentAccounts PayableRaw Materials
(4)	(Click to select)Raw MaterialsFinished GoodsWork in Process-Painting DepartmentManufacturing OverheadSalaries and Wages PayableCost of Goods SoldWork in Process-Assembly DepartmentAccounts Payable
	(Click to select)Cost of Goods SoldManufacturing OverheadRaw MaterialsFinished GoodsAccounts PayableWork in Process-Assembly DepartmentWork in Process-Painting DepartmentSalaries and Wages Payable
(5)	(Click to select)Accounts PayableCost of Goods SoldFinished GoodsRaw MaterialsWork in Process-Assembly DepartmentSalaries and Wages PayableManufacturing OverheadWork in Process-Painting Department
	(Click to select)Salaries and Wages PayableAccounts PayableFinished GoodsWork in Process-Painting DepartmentWork in Process-Assembly DepartmentCost of Goods SoldManufacturing OverheadRaw Materials
(6)	(Click to select)Work in Process-Painting DepartmentFinished GoodsCost of Goods SoldWork in Process-Assembly DepartmentSalaries and Wages PayableManufacturing OverheadRaw MaterialsAccounts Payable
	(Click to select)Cost of Goods SoldRaw MaterialsWork in Process-Assembly DepartmentWork in Process-Painting DepartmentAccounts PayableSalaries and Wages PayableFinished GoodsManufacturing Overhead