Schrager Company has two production departments Cutting and Assembly, July 1 Inventories are Raw Materials $4,400, Work in Process Cutting $3,500, Work in Process Accombly S11,500, and finished Goods 37,200. During July, the following transactions occurred. 1. Purchased $64,500 of raw materials on account 2 Incurred $60,200 of factory labor (Credit Wars Pavable) 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 569,000 from the Cutting Department to the Assembly Department 8. Transferred goods casting S136,600 from Assembly to Finished Goods 9. Sold goods casting $151,700 for $201,100 on account. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (Te record the cost of OOGS