Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,890, Work in ProcessCutting $3,850, work in ProcessAssembly $11,270, and Finished Goods $32,910. During July, the following transactions occurred.

1.	Purchased $63,340of raw materials on account.
2.	Incurred $61,170of factory labor. (Credit Wages Payable.)
3.	Incurred $71,040of manufacturing overhead; $42,830was paid and the remainder is unpaid.
4.	Requisitioned materials for Cutting $17,070and Assembly $9,830.
5.	Used factory labor for Cutting $33,220and Assembly $27,950.
6.	Applied overhead at the rate of $21per machine hour. Machine hours were Cutting1,730and Assembly1,780.
7.	Transferred goods costing $67,800from the Cutting Department to the Assembly Department.
8.	Transferred goods costing $136,020from Assembly to Finished Goods.
9.	Sold goods costing $151,200for $201,310on account.

Journalize the transactions