Nieland industries has two production departments: Fabricating and Finishing. Beginning inventories are Work in process---finishing, $4,100; and finished goods, $5,600. During the month the following transaction occurred:

1. Purchased $40,000 of raw materials on account

2. Incurred $65,000 of factory labor. Wages are unpaid

3. Incurred $35,000 of manufacturing overhead; $30,000 was paid and the remainder is unpaid

4. Requisitioned materials for Fabricating, $10,000 and Finishing, $8,000

5. Used factory labor for finishing , $52,000 and Fabricating , $13,000

6. Applied $30,000 of overhead based on machine hours used in each department

The finishing Department used twice as many machine hours as did Fabricating

Journalize the transactions for the month.