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.)