Journalize the transactions

Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4, 200, Work in Process - Cutting $2, 900, Work in Process Assembly $10, 600, and Finished Goods $31,000. During July, the following transactions occurred. Purchased $62, 500 of raw materials on account. Incurred $62, 500 of factory labor. (Credit Wages payable.) Incurred $70,000 of manufacturing overhead; $40,000 was paid and the remainder is unpaid. Requisitioned materials for Cutting $15, 700 and Cutting $15, 700 and Assembly $8, 900. Used factory labor for Cutting $33,000 and Assembly $27,000. Applied overhead at the rate of $18 per machine hour: Machine hours were cutting 1, 680 and Assembly 1, 720. Transferred goods costing $67, 600 from the cutting Department to the Assembly Department. Transferred goods costing $ 134, 900 from Assembly to Finished Goods. Sold goods costing $150,000 for $200,000 on account. Journalize the transactions. (Omit explanations.)