During August, the fоllоwing trаnsаctiоns were recorded аt Goyer Corporation. The company uses process costing. Raw materials that cost $29,500 are withdrawn from the storeroom for use in the Assembly Department.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 $39,000 are incurred, but not yet paid, in the Assembly Department. Manufacturing overhead of $59,900 is applied in the Assembly Department using the department’s predetermined overhead rate. Units with a carrying cost of $104,200 finish processing in the Assembly Department and are transferred to the Painting Department for further processing. Units with a carrying cost of $110,100 finish processing in the Painting Department, the final step in the production process, and are transferred to the finished goods warehouse. Finished goods with a carrying cost of $99,100 are sold. Required: Prepare journal entries for each of the transactions listed above. Do not use $ or commas in your answer. If no entry is required for a transaction/event, indicate "No journal entry required" in the first account field. Account Title Debit Credit 1. 2. 3. 4. 5. 6.