Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Sandhill Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,116, Work in Process-Cutting $2,842, Work in Process - Assembly $10,388, and Finished Goods $30,380. During July, the following transactions occurred. 1. Purchased $61,250 of raw materials on account. 2. Incurred $58,800 of factory labor. (Credit Wages Payable) 3. Incurred $68,600 of manufacturing overhead; $39,200 was paid and the remainder is unpaid: 4. Requisitioned materials for Cutting $15,386 and Assembly $8,722. 5. Used factory labor for Cutting $32,340 and Assembly $26,460. 6. Applied overhead at the rate of $18 per machine hour. Machine hours were Cutting 1,650 and Assembly 1,682. 7. Transferred goods costing $66,248 from the Cutting Department to the Assembly Department. B. Completed and transferred goods costing $132.202 from Assembly to Finished Goods Inventory. 9. Sold goods costing $147,000 for $196,000 on account. (To record the cost of goods sold) (To record the sale)