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 Direct materials Direct labor Applied manufacturing overhead Cost of goods completed and transferred out Cutting Assembly Department Department $ 74,000 $ 17,000 62,000 99,000 150,000 177,000 227,000 259,000 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.) View transaction list Journal entry worksheet 2 3 4 5 6 7 View transaction list Journal entry worksheet Record the transfer of work in process inventory from Cutting to Assembly. Note: Enter debits before credits. Transcation General Journal Debit Credit d Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the application of manufacturing overhead in the Assembly department. Note: Enter debits before credits. Transcation General Journal Debit Credit g Record entry Clear entry View general journal View transaction list Journal entry worksheet