Waterway Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,300, Work in ProcessCutting $3,700, Work in ProcessAssembly $11,000, and Finished Goods $33,000. During July, the following transactions occurred.

1.Purchased $64,000of raw materials on account.

2.Incurred $61,100of factory labor. (Credit Wages Payable.)

3.Incurred $73,000of manufacturing overhead; $42,200was paid and the remainder is unpaid.

4.Requisitioned materials for Cutting $15,900and Assembly $9,000.

5.Used factory labor for Cutting $33,500and Assembly $27,600

.6.Applied overhead at the rate of $21per machine hour. Machine hours were Cutting1,690and Assembly1,780.

7.Transferred goods costing $69,160from the Cutting Department to the Assembly Department.

8.Transferred goods costing $136,600from Assembly to Finished Goods.

9.Sold goods costing $152,400for $202,200on account

Journalize the transactions.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)