The Manufacturing Costs of the Assembly Department for the Month

The manufacturing costs of the Assembly Department for the month of July are as follows:
$\begin{array} { l } \text { Direct materials added}&\$220,000 \\ \text { Direct labor costs added}&\$ 190,000\\ \text {Factory overhead costs applied }&\$140,000 \\\end{array}$

The company uses a process costing system.At July 31,the cost of the goods completed and transferred to the Finishing Department was $563,000.
Required:
A) Prepare summary journal entries for the use of direct materials, direct labor and factory overhead.
B) Prepare a journal entry for the transfer of completed goods.