Wildhorse Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $5,124, Work in Process-Cutting $3,538, Work in ProcessAssembly $12,932, and Finished Goods $37,820. During July, the following transaction occurred. 1. Purchased $76,250 of raw materials on account. 2. Incurred $73,200 of factory labor. (Credit Wages Payable.) 3. Incurred $85,400 of manufacturing overhead; $48,800 was paid and the remainder is unpaid. 4. Requisitioned materials for Cutting $19,154 and Assembly $10,858. 5. Used factory labor for Cutting $40,260 and Assembly $32,940. 6. Applied overhead at the rate of $18 per machine hour. Machine hours were Cutting 2,058 and Assembly 2,090. 7. Transferred goods costing $82,472 from the Cutting Department to the Assembly Department. 8. Completed and transferred goods costing $164,578 from Assembly to Finished Goods Inventory. 9. Sold goods costing $183,000 for $244,000 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.)