Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $ 4,300, Work in ProcessCutting $ 3,400, Work in ProcessAssembly $ 10,700, and Finished Goods $ 32,300. During July, the following transactions occurred. 1. Purchased $ 63,800 of raw materials on account. 2. Incurred $ 60,800 of factory labor. (Credit Wages Payable.) 3. Incurred $ 72,400 of manufacturing overhead; $ 41,600 was paid and the remainder is unpaid. 4. Requisitioned materials for Cutting $ 17,500 and Assembly $ 9,200. 5. Used factory labor for Cutting $ 33,600 and Assembly $ 27,200. 6. Applied overhead at the rate of $ 19 per machine hour. Machine hours were Cutting 1,730 and Assembly 1,750. 7. Transferred goods costing $ 69,260 from the Cutting Department to the Assembly Department. 8. Transferred goods costing $ 136,900 from Assembly to Finished Goods. 9. Sold goods costing $ 152,400 for $ 202,600 on account. Journalize the transactions