ullumber Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $5,376, Work in ProcessCutting $3,712, Work in ProcessAssembly $13,568, and Finished Goods $39,680. During July, the following transactions occurred.

1.		Purchased $80,000 of raw materials on account.
2.		Incurred $76,800 of factory labor. (Credit Wages Payable.)
3.		Incurred $89,600 of manufacturing overhead; $51,200 was paid and the remainder is unpaid.
4.		Requisitioned materials for Cutting $20,096 and Assembly $11,392.
5.		Used factory labor for Cutting $42,240 and Assembly $34,560.
6.		Applied overhead at the rate of $18 per machine hour. Machine hours were Cutting 2,160 and Assembly 2,192.
7.		Transferred goods costing $86,528 from the Cutting Department to the Assembly Department.
8.		Completed and transferred goods costing $172,672 from Assembly to Finished Goods Inventory.
9.		Sold goods costing $192,000 for $256,000 on account.

Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
2.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
3.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
4.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
5.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
6.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
7.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
8.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
9.	enter an account title to record the cost of goods sold	enter a debit amount	enter a credit amount
	enter an account title to record the cost of goods sold	enter a debit amount	enter a credit amount
	(To record the cost of goods sold)
	enter an account title to record the sale	enter a debit amount	enter a credit amount
	enter an account title to record the sale	enter a debit amount	enter a credit amount
	(To record the sale)