Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,400, Work in ProcessCutting $3,500, Work in ProcessAssembly $11,500, and Finished Goods $32,200. During July, the following transactions occurred.

1.		Purchased $64,600 of raw materials on account.
2.		Incurred $60,200 of factory labor. (Credit Wages Payable.)
3.		Incurred $72,800 of manufacturing overhead; $41,600 was paid and the remainder is unpaid.
4.		Requisitioned materials for Cutting $17,200 and Assembly $9,600.
5.		Used factory labor for Cutting $33,100 and Assembly $27,100.
6.		Applied overhead at the rate of $20 per machine hour. Machine hours were Cutting 1,720 and Assembly 1,750.
7.		Transferred goods costing $69,000 from the Cutting Department to the Assembly Department.
8.		Transferred goods costing $136,600 from Assembly to Finished Goods.
9.		Sold goods costing $151,700 for $201,100 on account.

Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
2.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
3.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
4.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
5.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
6.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
7.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
8.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
9.	enter an account title to record the cost of goods sold	enter a debit amount	enter a credit amount
	enter an account title to record the cost of goods sold	enter a debit amount	enter a credit amount
	(To record the cost of goods sold)
	enter an account title to record the sale	enter a debit amount	enter a credit amount
	enter an account title to record the sale	enter a debit amount	enter a credit amount
	(To record the sale)