Grand Island Company manufactures its products in a continuous process involving two departments, Machining and Assembly. Present entries to record the following selected transactions related to production during June:

a.

Materials requisitioned by: Machining, $60,000 direct and $8,000 indirect materials; Assembly, $3,500 indirect materials

b.

Direct Labor used: Machining, $16,000; Assembly, $36,000

c.

Depreciation: Machining, $2,000; Assembly, $9,000

d.

Factory overhead applied: Machining, $4,750; Assembly, $9,800

e.

Machining Department transferred $87,500 to Assembly Department; Assembly Department transferred $64,000 to finished goods

JOURNAL ENTRIES
Date		Accounts				Debit	Credit
2017	a.
	b.
	c.
	d
	e.
	f.