Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,900, Work in ProcessCutting $3,800, Work in ProcessAssembly $10,900, and Finished Goods $32,000. During July, the following transactions occurred.

1.		Purchased $64,000 of raw materials on account.
2.		Incurred $61,000 of factory labor. (Credit Wages Payable.)
3.		Incurred $72,000 of manufacturing overhead; $41,500 was paid and the remainder is unpaid.
4.		Requisitioned materials for Cutting $17,300 and Assembly $9,400.
5.		Used factory labor for Cutting $34,700 and Assembly $26,300.
6.		Applied overhead at the rate of $21 per machine hour. Machine hours were Cutting 1,720 and Assembly 1,750.
7.		Transferred goods costing $68,460 from the Cutting Department to the Assembly Department.
8.		Transferred goods costing $135,500 from Assembly to Finished Goods.
9.		Sold goods costing $152,100 for $201,000 on account.

Journalize the transactions