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Schrager Company has two production departments: Cutting and Assembly, July 1 Inventories are Raw Materials $4,600, Work in Process-Cutting $3,800, Work In Process --Assembly $11,500, and Finished Goods $32,000. During July, the following transactions occurred. 1. Purchased $64,200 of raw materials on account. Incurred $61,000 of factory labor. (Credit Wages Payable.) 3. Incurred $71,000 of manufacturing overhead: $42,300 was paid and the remainder is unpaid. Requisitioned materials for Cutting $16,700 and Assembly $9,600. 5. Used factory labor for Cutting $34,300 and Assembly $26,700. 6. Applied overhead at the rate of $21 per machine hour. Machine hours were Cutting 1,720 and Assembly 1,800. 7. Transferred goods costing $68,210 from the Cutting Department to the Assembly Department 8. Transferred goods costing $136,200 from Assembly to Finished Goods 9. Sold goods costing $152,600 for $202,300 on account. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1 2. 3. 4 . 5. 6. 7. 7. 8. (To record the cost of goods sold) (To record the sale) Click if you would like to Show Work for this question: Open Show Work