Sandhill Company has two production departments: Cutting and Assembly. During July, the following transactions occurred.

Purchased $$64,100$ of raw materials.

$2$ Incurred $$61,700$ of factory labor.

Incurred $$71,500$ of manufacturing overhead.

Requisitioned materials for Cutting $$15,800$ and Assembly $$9,700.$

Used factory labor for Cutting $$34,200$ and Assembly $$27,500$

Applied overhead at the rate of $$19$ per machine hour. Machine hours were Cutting $1,740$ and Assembly $1,750.$

Transferred goods costing $$69,320$ from the Cutting Department to the Assembly Department.

Transferred goods costing $$136,300$ from Assembly to Finished Goods.

Sold goods costing $$122,300.$

Record the transactions using the following format $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$