Zang Co. manufactures its products in a continuous process involving two departments, Machining and Assembly. Prepare journal 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. Materials Accounts Payable b. Materials requisitioned by: Machining, $73,000 direct and $9,000 indirect materials; Assembly, $4,900 indirect materials. Materials Work in Process-Assembly Factory Overhead-Assembly Materials c. Direct labor used by Machining, $23,000; Assembly, $47,000. Work in Process Machining Work in Process-Assembly Wages Payable d. Depreciation expenses: Machining, $4,500; Assembly, $7,800. d. Depreciation expenses: Machining, $4,500; Assembly, $7,800. Accumulated Depreciation Factory Overhead-Assembly Factory Overhead-Machining e. Factory overhead applied: Machining, $9,700; Assembly, $11,300. f. Machining Department transferred $98,300 to Assembly Department; Assembly Department transferred $83,400 to finished goods. 9. Sold goods on account, $100,000; cost of goods sold, $68,000 e. Factory overhead applied: Machining, $9,700; Assembly, $11,300. f. Machining Department transferred $98,300 to Assembly Department; Assembly Department transferred $83,400 to finished goods. 9. Sold goods on account, $100,000; cost of goods sold, $68,000. o