Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $5,000, Work in ProcessCutting $3,700, Work in ProcessAssembly $11,000, and Finished Goods $32,100. During July, the following transactions occurred.

1.		Purchased $63,000 of raw materials on account.
2.		Incurred $60,600 of factory labor. (Credit Wages Payable.)
3.		Incurred $71,700 of manufacturing overhead; $42,600 was paid and the remainder is unpaid.
4.		Requisitioned materials for Cutting $16,400 and Assembly $9,600.
5.		Used factory labor for Cutting $33,200 and Assembly $27,400.
6.		Applied overhead at the rate of $20 per machine hour. Machine hours were Cutting 1,720 and Assembly 1,770.
7.		Transferred goods costing $69,250 from the Cutting Department to the Assembly Department.
8.		Transferred goods costing $135,200 from Assembly to Finished Goods.
9.		Sold goods costing $152,400 for $203,000 on account.

Journalize the transactions.