Barney Corporation uses process costing. A number of transactions that occurred in June are listed below.
1-Jun	Raw materials costing $51,500 are withdrawn from the storeroom for use in the Assembly Department. All of these raw materials are classified as direct materials.
5-Jun	Direct labor costs of $19,700 are incurred, but not yet paid, in the Assembly Department.
10-Jun	A manufacturing overhead of $74,300 is applied in the Assembly Department using the department’s predetermined overhead rate.
15-Jun	Units with a carrying cost of $98,200 finish processing in the Assembly Department and are transferred to the Finishing Department for further processing.
20-Jun	Units with a carrying cost of $121,900 finish processing in the Finishing Department, the final step in the production process, and are transferred to the finished goods warehouse.
30-Jun	Finished goods with a carrying cost of $89,900 are sold for $200,000 on the account.
Required:
Prepare journal entries for each of the transactions listed above.