Journalize the following transactions below.

Alpha Company has two production departments: Cutting and Assembly. During July, the following transaction occurred.

1.		Purchased $42,500 of raw materials on account.
2.		Incurred $60,000 of factory labor. (Credit Factory Wages Payable.)
3.		Incurred $70,000 of manufacturing overhead; $40,000 was paid and the remainder is unpaid.
4.		Requisitioned materials for Cutting $15,700 and Assembly $8,900.
5.		Used factory labor for Cutting $33,000 and Assembly $27,000.
6.		Applied overhead at the rate of $18 per machine hour. Machine hours were Cutting 1,680 and Assembly 1,720.
7.		Transferred goods costing $67,600 from the Cutting Department to the Assembly Department.
8.		Transferred goods costing $134,900 from Assembly to Finished Goods.
9.		Sold goods costing $150,000 for $190,000 on account.

Journalize the above transactions