Mesa Company produces wooden rocking chairs. The company has two production departments, Cutting and Assembly. The wood is cut and sanded in Cutting and then transferred to Assembly to be assembled and painted. From Assembly, the chairs are transferred to Finished Goods Inventory and then are sold. Mesa has compiled the following information for the month of February Cutting Assembly Department Department Direct materials $ 83,000 $ 20,000 Direct labor 68,000 106,000 Applied manufacturing overhead 148,000 168,000 Cost of goods completed and transferred out 221,099 262,000 Required: Prepare the following journal entries for Mesas 1. Amount of direct materials, direct lobor, and manufacturing overhead incurred for the Cutting Department 2. Transfer of products from Cutting to Assembly 3. Amount of direct materials, direct labor, and manufacturing overhead incurred by the Assembly Department 4. Transfer of chairs from Assembly to Finished Goods Kif no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entity worksheet NO Transcation Debit Credit General Journal Work in Process Inventory (Assembly