TB Problem Qu$.4-108($Algo$)$ During August, the following transactions were...

During August, the following transactions were recorded at Goyer Corporation. The company uses process costing.

Raw materials that cost $$26,000$ are withdrawn from the storeroom for use in the Assembly Department. All of these raw materials are classified as direct materials.

Direct labor costs of $$32,000$ are incurred, but not yet paid, in the Assembly Department.

Manufacturing overhead of $$59,200$ is applied in the Assembly Department using the department's predetermined overhead rate.

Units with a carrying cost of $$102,100$ finish processing in the Assembly Department and are transferred to the Painting Department for further processing.

Units with a carrying cost of $$107,300$ finish processing in the Painting Department, the final step in the production process, and

Required:

Prepare journal entries for each of the transactions listed above.

Note: If no entry is required for a transaction or event, select $"$No journal entry required" in the first account field.

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

Raw materials that cost $$26,000$ are withdrawn from the storeroom for use in the Assembly Department. All of these raw materials are classified as direct materials.

Note: Enter debits before credits.

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