Wing Co. manufacturers its products in a continuous process involving two departments, Machining and Assembly. Journalize the entries to record the following transactions related to production during November:

a. Materials purchased on account, $200,000.

b. Materials requisitioned by: Machining, $50,000 direct and $11,000 indirect materials; Assembly, $5,400 indirect materials.

c. Direct labor used by Machining, $25,000; Assembly, $39,000.

d. Depreciation expenses: Machining, $6,700; Assembly, $8,500.

e. Factory overhead applied: Machining, $11,250; Assembly, $10,820.

f. Machining Department transferred $88,000 to Assembly Department; Assembly Department transferred $79,600 to finished goods.

g. Sold goods on account, $102,000; cost of goods sold, $60,200.