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 $ 73,000 $ 25,000 Direct labor 72,000 94.000 Applied manufacturing overbead 158,000 160,000 Coat of goods completed and transferred out 217,000 272,000 1 cos Required: Prepare the following Journal entries for Mesa: 1. Amount of direct materials, direct labor, 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. (if no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)