Zang Co. manufacturs its products in a continuous process involving two departments, Machining and Assembly. The following transactions are related to production during June: (a) Materials purchased (on June 1) on account, $180,000. (b) Materials requisitioned by: Machining, $73,000 direct and $9,000 indirect materials; Assembly, $4,900 indirect materials. (c) Direct labor used by Machining, $23,000; Assembly, $47,000. (d) Depreciation expenses: Machining, $4,500; Assembly, $7,800. (e) Factory overhead applied: Machining, 89,700; Assembly, $11,300. () 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 Required: Prepare journal entries to record the transactions related to production on June 30. Refer to the Chart of Accounts for exact wording of account titles. (Note: Prepare transactions and in two separate entries.)