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Zarig Co. manufacturers its products in a continuous process involving two departments, Machining and Assembly. Prepare journal entries to record the following transactions related to production during June: 18 an amount box does not require an entry, leave it blank. 2. Materials purchased on account, $180,000 b. Materials requisitioned by: Machining, 573,000 direct and $9,000 indirect materials, Assembly, $4,900 Indirect materiais. c. Direct labor used by Machining, $23,000, Assembly, $47,000 d. Depreciation expenses: Machining, $4,500; Assembly, 57,800 d. Depreciation expenses: Machining, $4,500; Assembly, $7,800. e. Factory overhead applied: Machining, $9,700; Assembly, $11,300. f. Machining Department transferred $98,300 to Assembly Department: Assembly Department transferred $83,400 to finished goods. 9. Sold goods on account, $100,000; cost of goods sold, 568,000 e. Factory overhead applied: Machining, 59,700: Assembly, $11,300. 1. Machining Department transferred $98,300 to Assembly Department; Assembly Department transferred $83,400 to finished goods. 9. Sold goods on account, $100,000; cost of goods sold. $68,000, a. Materials purchased on account, $180,000. Accounts Payable Cash Machining, $73,000 direct and $9,00 Finished Goods Materials Work in Process-Machining 01111 111 c. Direct labor used by Machining, $23,000; Assembly, $47,000. d. Depreciation expenses: Machining, $4,500; Assembly, $7,800. b. Materials requisitioned by: Machining, $73,000 direct and $9,000 indir 1101 110L Accounts Payable ning, $23,000; Assembly, $47,000. Factory Overhead-Assembly Factory Overhead-Machining Finished Goods Materials d. Depreciation expenses: Machining, $4,500; Assembly, $7,800. lll e. Factory overhead applied: Machining, $9,700; Assembly, $11,300. c. Direct labor used by Machining, $23,000; Assembly, $47,000. d. Depreciation expenses: Machining, $4,500; Assembly, $7,800. Accumulated Depreciation Factory Overhead-Assembly Machining, $9,700; Assembly, $11,300. Finished Goods Materials Work in Process-Assembly llll f. Machining Department transferred $98,300 to Assembly Department; Assembly