Jeans Co. manufactures a product requiring two processes, cutting and sewing. During August, partially completed units with a cost of 287,200 are transferred from cutting to sewing. The sewing department requisitions 58,200 of direct materials and incurs direct labor of 96,000. Overhead is applied to the sewing department at 100% of direct labor. Finally, units with a cost of 102,400 are completed and transferred from sewing to finished goods. Prepare journal entries dated August 31 to record these August activities of the sewing department:

1. Goods transferred from cutting to sewing.

2. Direct materials used.

3. Direct labor used.

4. Overhead applied.

5. Goods transferred from sewing to finished goods.