Sheridan Company purchases $52,600 of raw materials on account, and it incurs $65,300 of factory labor costs. Supporting records show that [a] the Assembly Department used $26,100 of the raw materials and $40,700 of the factory labor. and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments. (Credit account titles are automatimllyindented Mien amount Is entered. Do not indent manually} Date Account Tilias Debit credit Mar.31 | l | H l