Sargunaraj Manufacturing purchases $73,600 of raw materials on account, and it incurs $79,800 of factory labour costs. Journalize the two transactions on March 31 assuming the labour costs are not paid until April. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31 31 Question 49 Accounts Payable Accounts Receivable Cash Cost of Goods Sold Factory Labour Finished Goods Inventory Manufacturing Overhead Raw Materials Inventory Sales Wages Payable Work in Process Assembly Department Work in Process-Canning Department Work in Process-Cooking Department Work in Process-Cutting Department Work in Process-Department A Work in Process-Department B Work in Process-Finishing Department Work in Process-Machining Department Work in Process-Mixing Department Work in Process-Packaging Department Sargunaraj Manufacturing purchases $73,600 of raw materials on account, and it incurs $79,800 of factory labour costs. Journalize the two transactions on March 31 assuming the labour costs are not paid until April. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31 31 Question 49 Accounts Payable Accounts Receivable Cash Cost of Goods Sold Factory Labour Finished Goods Inventory Manufacturing Overhead Raw Materials Inventory Sales Wages Payable Work in Process Assembly Department Work in Process-Canning Department Work in Process-Cooking Department Work in Process-Cutting Department Work in Process-Department A Work in Process-Department B Work in Process-Finishing Department Work in Process-Machining Department Work in Process-Mixing Department Work in Process-Packaging Department