Schrager Company has two production departments; Cutting and Assembly. July 1 inventories are Raw Materials $5,200, Worl Process -Cutting $3,700, Work in Process - Assembly $10,800, and Finished Goods $32,800. During July, the following transa occurred. 1. Purchased $63,700 of raw materials on account. 2. Incurred $61,900 of factory labor. (Credit Wages Payable.) 3. Incurred $71,500 of manufacturing overhead; $41,600 was paid and the remainder is unpaid. 4. Requisitioned materials for Cutting $17,800 and Assembly $9,300. 5. Used factory labor for Cutting $34,900 and Assembly $27,000. 6. Applied overhead at the rate of $20 per machine hour. Machine hours were Cutting 1,710 and Assembly 1,770 . 7. Transferred goods costing $69,410 from the Cutting Department to the Assembly Department. 8. Transferred goods costing $136,900 from Assembly to Finished Goods. 9. Sold goods costing $151,800 for $201.400 on account: Journalize the transactions. (Credit account titles are outomaticolly indented when amount is entered. Do not indent