Zippo Co. manufacturers 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: (a) (b) Materials purchased on account, $200,000 Materials requisitioned by: Machining, $82,000 direct and $5,000 indirect materials; Assembly, $2,900 indirect materials (c) Direct labor used by Machining, $30,000; Assembly, $47,000 (d) Depreciation expenses: Machining, $6,500; Assembly, $2,300 (e Factory overhead applied: Machining, $8,700; Assembly, $12,200 (f Machining Department transferred S69,300 to Assembly Department; Assembly Department transferred $65,400 to finished goods Sold goods on account, $80,000; cost of goods sold, $60,000 (g)