Record the following transactions in Sloan's Seats' general journal,

a. Incurred and paid Web site expenses, \($3,500\) .

b. Incurred and paid manufacturing wages, \($15,000\) .

c. Purchased materials on account, \($14,000\) .

d. Used in production: direct materials, \($6,000;\) indirect materials, \($4,000\) .

e. Assigned \($15,000\) of manufacturing labor to jobs, 60% of which was direct labor and 40% of which was indirect labor.

f. Recorded manufacturing overhead: depreciation on plant, \($13,000;

plant\) insurance, \($1,000;\) plant property tax, \($4,000\) (credit Property Tax Payable).

g. Allocated manufacturing overhead to jobs, 200% of direct labor costs.

h. Completed production, \($30,000\) .

i. Sold inventory on account, \($20,000;\) cost of goods sold, \($10,000\) .