As the bookkeeper of Bishop Manufacturing, you are to record the following transactions in the general journal for the month of November:

a. Raw materials of $78,000 were issued from the storeroom.

b. Charged $62,000 of direct labor to production.

c. Supplies costing $7,800 were issued from the storeroom.

d. Incurred indirect labor costs of $16,000.

e. The following expenses were charged to overhead: rent, $3,000; supervision, $7,200; depreciation, $4,800; electricity, $6,200.

f. Overhead was applied at 20% of direct labor dollars.

g. Transferred completed products costing $175,000 to finished goods.

h. Products costing $198,000 were sold on account for $240,000.