I know the answers I just need detailed step-by-step instructions.

You are given the following information:

The Courtney Company has the following information for the Assembly Department for October 2011:

Materials purchased	$ 40,000
Materials used	44,000
Direct labor	30,000
Actual manufacturing overhead	56,000
Cost of goods completed and transferred to the Finishing Dept.	120,000

Overhead rate is 200 percent of direct labor costs.

The Courtney Company uses a process costing system for the Assembly Department.

7a. Refer to the information above. What is the total amount of debits to Work in Process-Assembly Department for October? (Ans: $134,000)

7b. Refer to the information above. The journal entry to record goods completed and transferred out of the Assembly Department would include a

a.	debit to Finished Goods Inventory for $120,000.
b.	credit to Materials Inventory for $120,000.
c.	debit to Work in Process-Assembly Department for $120,000.
d.	debit to Work in Process-Finishing Department for $120,000.