Douglas Manufacturing Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,630, Work in Process-Cutting $3,440, Work in Process-Assembly $11,400, and Finished Goods $32,300. During July, the following transactions occurred. Purchased $63,790 of raw materials on account. Incurred $56,170 of factory labor. (Credit Wages Payable.) Incurred $72,610 of manufacturing overhead; $41,090 was paid and the remainder is unpaid. Requisitioned materials for Cutting $16,760 and Assembly $9,350. Used factory labor for Cutting $30,830 and Assembly $25,340. Applied overhead at the rate of $19 per machine hour. Machine hours were Cutting 1,700 and Assembly 1,800. Transferred goods costing $68,840 from the Cutting Department to the Assembly Department. Transferred goods costing $136,730 from Assembly to Finished Goods. Sold goods costing $151,530 for $201,190 on account. Journalize the transactions. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.)