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Sandhill Company has two production departments: Cutting and Assembly. During July, the following transactions occurred.

Purchased $$64,100$ of raw materials.

$2.$ Incurred $$61\mathrm{.}700$ of factory labor.

$3.$ Incurred $$71\mathrm{.}500$ of manufacturing overhead.

$4.$ Requisitioned materials for Cutting $$15,800$ and Assembly $$9,700.$

$5.$ Used factory labor for Cutting $$34,200$ and Assembly $$27,500.$

$6.$ Applied overhead at the rate of $$19$ per machine hour. Machine hours were Cutting $1,740$ and Assembly $1,750.$

$7.$ Transferred goods costing $$69,320$ from the Cutting Department to the Assembly Department.

$8.$ Transferred goods costing $$136,300$ from Assembly to Finished Goods.

$9.$ Sold goods costing $$122,300.$

Record the transactions using the following format. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$s$.(45).)$