During February, the Following Transactions Were Recorded at Cuenca Corporation

During February, the following transactions were recorded at Cuenca Corporation. The company uses process costing.
(1) Raw materials that cost $38,300 are withdrawn from the storeroom for use in the Assembly Department.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 $21,700 are incurred, but not yet paid, in the Assembly Department.
(3) Manufacturing overhead of $45,200 is applied in the Assembly Department using the department's predetermined overhead rate.
(4) Units with a carrying cost of $86,500 finish processing in the Assembly Department and are transferred to the Painting Department for further processing.
(5) Units with a carrying cost of $109,100 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 $106,100 are sold.
Required:
Prepare journal entries for each of the transactions listed above.