Zang 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 June: If an amount box does not require an entry, leave it blank. a. Materials purchased on account, $180,000. Accounts Payable Materials 88 b. Materials requisitioned by: Machining, $73,000 direct and $9,000 indirect materials; Assembly, $4,900 indirect materials. Work in Process-Machining Factory Overhead-Machining c. Direct labor used by Machining, $23,000; Assembly, $47,000. CUT d. Depreciation expenses: Machining, $4,500; Assembly, $7,800.