Wonder Floor makes carpets with 2 departments involved in production. Fiber is placed in process in the Spinning Department, where it is spun into yarn. The output of Spinning is transferred to the Tufting Department, where carpet is added, and the process is completed. Manufacturing operations follows:

Materials purchased on account = $84,600

Materials requisitioned for use:

Fiber Spinning Dept = $42,800

Carpet Tufting Dept = $34,400

Indirect Material Spinning = $3,000

Indirect Materials Tufting = $4,000

Labor used:

DL Spinning = $23,000

DL Tufting = $34,000

Indirect Labor Spinning = $7,000

Indirect Labor Tufting = $10,000

Depreciation on fixed assets:

Spinning = $2,000

Tufting = $1,500

Production Costs transferred from Spinning to Tufting = $80,000

Production Costs transferred from Tufting to ? = $130,000

COGS during period = $150,000

Journalize the entries to record the operations: