Preston & Grover Soap Company manufactures powdered detergent. Phosphate is placed in process in the Making Department, where it is turned into granulars. The output of Making is transferred to the Packing Department, where packaging is added at the beginning of the process. On July 1, Preston & Grover Soap Company had the following inventories:

Finished Goods	$8,120
Work in ProcessMaking	3,150
Work in ProcessPacking	4,110
Materials	1,780

Departmental accounts are maintained for factory overhead, which both have zero balances on July 1.

Manufacturing operations for July are summarized as follows:

a.	Materials purchased on account		$101,110
b.	Materials requisitioned for use:
		PhosphateMaking Department	$66,790
		PackagingPacking Department	23,230
		Indirect materialsMaking Department	2,610
		Indirect materialsPacking Department	940
c.	Labor used:
		Direct laborMaking Department	$47,720
		Direct laborPacking Department	32,210
		Indirect laborMaking Department	9,240
		Indirect laborPacking Department	16,570
d.	Depreciation charged on fixed assets:
		Making Department	$8,710
		Packing Department	7,190
e.	Expired prepaid factory insurance:
		Making Department	$1,650
		Packing Department	660
f.	Applied factory overhead:
		Making Department	$22,770
		Packing Department	25,160
g.	Production costs transferred from Making Department to Packing Department		$137,680
h.	Production costs transferred from Packing Department to Finished Goods		$216,680
i.	Cost of goods sold during the period		$217,470

Required:

1. Journalize the entries to record the operations. If an amount box does not require an entry, leave it blank.

2. Compute the July 31 balances of the inventory accounts.

Materials	$fill in the blank 85
Work in ProcessMaking Department	$fill in the blank 86
Work in ProcessPacking Department	$fill in the blank 87
Finished Goods	$fill in the blank 88

3. Compute the July 31 balances of the factory overhead accounts.

Factory OverheadMaking Department	$fill in the blank 89	CreditDebit
Factory OverheadPacking Department	$fill in the blank 91	CreditDebit