Q3 Sohar Food Manufacturing Co. manufactures a nutrient. Everlife, through two manufacturing processes: Blending and Packaging. All materials are entered at the beginning of each process. On August 1, 2019, inventories consisted of raw materials $5,000; Work-in-process - Blending $0 and Work-in-process- Packaging $3,945 and Finished goods $7,500. During August 9,000 units were started into production in Blending and the following transactions were completed. During August, the following transactions occurred. 1. Purchased $75,000 of raw materials on account. 2. Incurred $62,310 of factory labor. (Credit Wages Payable.) 3. Incurred $124,500 of manufacturing overhead; $120,000 on account. 4. Requisitioned materials for Blending $56,790 and Packaging $21,420. 5. Used factory labor for Blending $39,960 and Packaging $22,350. 6. Applied overhead at the rate of $30 per machine hour. Machine hours were Blending 2700 and Packaging 900. 7. Transferred goods costing $134,820 from the Blending Department to the Packaging Department. 8. Transferred goods costing $202,470 from Packaging to Finished Goods. Instructions: Journalize the above transactions for the month of August 2019