Prepare journal entries dated June 30 to record (a) goods transferred from weaving to sewing, (b) goods transferred from sewing to finished goods, and (c) sale of finished goods.

Pro-Weave manufactures stadium blankets by passing the products through a weaving department and a sewing department. The following information is available regarding its June inventories: Beginning Ending Inventory Inventory 120,000 185,000 Raw materials inventory 300,000 330,000 Work in process inventory Weaving 570,000 700,000 Work in process inventory Sewing 1,266,000 1,206,000 Finished goods inventory The following additional information describes the company's manufacturing activities for June: Raw materials purchases (on credit) 500,000 3,060,000 Factory payroll cost (paid in cash) 156,000 Other factory overhead cost (Other Accounts credited) Materials used Direct eaving 240,000 Direct Sewing 75,000 120,000 Indirect Labor used $1,200,000 Direct eaving 360,000 Direct Sewing 1,500,000 Indirect Overhead rates as a percent of direct labor Weaving 80% Sewing 150% $4,000,000 Sales (on credit)