Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $ 5,100, Work in ProcessCutting $ 3,800, Work in ProcessAssembly $ 11,500, and Finished Goods $ 32,100. During July, the following transactions occurred.

1.		Purchased $ 63,800 of raw materials on account.
2.		Incurred $ 61,600 of factory labor. (Credit Wages Payable.)
3.		Incurred $ 71,500 of manufacturing overhead; $ 41,700 was paid and the remainder is unpaid.
4.		Requisitioned materials for Cutting $ 17,300 and Assembly $ 9,400.
5.		Used factory labor for Cutting $ 34,800 and Assembly $ 26,800.
6.		Applied overhead at the rate of $ 21 per machine hour. Machine hours were Cutting 1,710 and Assembly 1,780.
7.		Transferred goods costing $ 68,480 from the Cutting Department to the Assembly Department.
8.		Transferred goods costing $ 136,500 from Assembly to Finished Goods.
9.		Sold goods costing $ 152,800 for $ 201,200 on account.

Journalize the transactions.