Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,600, Work in Process-Cutting $3,500, Work in Process-Assembly $11,400, and Finished Goods $32,600. During July, the following transactions occurred. 1. Purchased $63,100 of raw materials on account. 2. Incurred $60,900 of factory labor. (Credit Wages Payable.) 3. Incurred $71,600 of manufacturing overhead; $41,900 was paid and the remainder is unpaid. 4. Requisitioned materials for Cutting $16,700 and Assembly $9,700 5. Used factory labor for Cutting $34,000 and Assembly $26,900. 6. Applied overhead at the rate of $21 per machine hour. Machine hours were Cutting 1,720 and Assembly 1,770. 7. Transferred goods costing $69,660 from the Cutting Department to the Assembly Department 8. Transferred goods costing $135,600 from Assembly to Finished Goods. 9. Sold goods costing $152,900 for $202,600 on account. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)