Greivell Manufacturing Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $3,800, Work in Process-Cutting $2,780, Work in Process-Assembly $10,530, and Finished Goods $31,340. During July, the following transactions occurred. Purchased $61,050 of raw materials on account. Incurred $55,370 of factory labor. (Credit Wages Payable.) Incurred $69,020 of manufacturing overhead; $40,740 was paid and the remainder is unpaid. Requisitioned materials for Cutting $15,160 and Assembly $9,320. Used factory labor for Cutting $30,270 and Assembly $25,100. Applied overhead at the rate of $18 per machine hour. Machine hours were Cutting 1,500 and Assembly 1,800. Transferred goods costing $66,800 from the Cutting Department to the Assembly Department. Transferred goods costing $134,460 from Assembly to Finished Goods. Sold goods costing $149,670 for $200,240 on account. Journalize the transactions