Schrager Company has two production departments: Cutting and Assembly, July 1 inventories are Raw Materials $5, 100, Work in Process-Cutting $3, 280, work in Process-Assembly $10, 730, and Finished Goods $32, 180. During July, the following transactions occurred. Purchased $64, 370 of raw materials on account. Incurred $61, 820 of factory labor. (Credit Wages Payable.) Incurred $72, 870 of manufacturing overhead; $42, 720 was paid and the remainder Is unpaid. Requisitioned materials for Cutting $15, 900 and Assembly $9, 020. Used factory labor for Cutting $33, 220 and Assembly $28, 600. Applied overhead at the rate of $20 per machine hour. Machine hours were Cutting 1, 700 and Assembly 1, 800. Transferred goods costing $68, 060 from the Cutting Department to the Assembly Department. Transferred goods costing $136, 190 from Assembly to Finished Goods. Sold goods costing $151, 780 for $201, 340 on account. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)