Prepare journal entries for the transactions in the Cutting and Assembly Departments of Mesa Company. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

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 chalrs are transferred to Finlshed Goods Inventory and then are sold. Mesa has compiled the tollowing intormation tor the month of February Culting Asserm Direcl maleridls Direct labor Applied manufacturing overhead Cost of goods compeled and Lransferred out Departmenl Department S 150,000 24,000 30,000 198,000 334,000 468,000 506,000 300.000