During February,the Following Transactions Were Recorded at Ferrington Corporation

During February,the following transactions were recorded at Ferrington Corporation.The company uses process costing.
(1)Raw materials that cost $42,400 are withdrawn from the storeroom for use in the Assembly Department.All of these raw materials are classified as direct materials.
(2)Direct labor costs of $16,100 are incurred,but not yet paid,in the Assembly Department.
(3)Manufacturing overhead of $30,200 is applied in the Assembly Department using the department's predetermined overhead rate.
(4)Units with a carrying cost of $76,500 finish processing in the Assembly Department and are transferred to the Painting Department for further processing.
(5)Units with a carrying cost of $97,200 finish processing in the Painting Department,the final step in the production process,and are transferred to the finished goods warehouse.
(6)Finished goods with a carrying cost of $92,800 are sold.
Required:
Prepare journal entries for each of the transactions listed above.