prepare journal entires showing the flow lf the costs

\begin{tabular}{|lr|r|} \hline \multicolumn{3}{|c|}{ Work in Process: Framing } \\ \hline Balance 7/1 & 15,000 & 80,000 Transferred out \\ Direct materials & 40,000 & \\ Direct labor & 10,000 & \\ Overhead & 20,000 & \\ \hline \end{tabular} \begin{tabular}{|lr|r|} \hline \multicolumn{3}{|c|}{ Work in Process: Assembling } \\ \hline Balance 7/1 & 30,000 & 170,000 Transferred out \\ Transferred in & 80,000 & \\ Direct labor & 25,000 & \\ Overhead & 40,000 & \\ \hline \end{tabular}