Record the following process costing transactions in the general journal:
a. Purchase of raw materials on account, $ 9,000
b. Requisition of direct materials to Assembly Department, $ 4,100 Finishing Department, $ 2,000
c. Incurrence and payment of direct labor, $ 10,200
d. Incurrence of manufacturing overhead costs: Property taxes— plant, $ 1,900 Utilities— plant, $ 4,700 Insurance— plant, $ 1,300 Depreciation— plant, $ 3,200
e. Assignment of conversion costs to the Assembly Department: Direct labor, $ 4,800 Manufacturing overhead, $ 2,100
f. Assignment of conversion costs to the Finishing Department: Direct labor, $ 4,500 Manufacturing overhead, $ 6,400
g. Cost of goods completed and transferred out of the Assembly Department to the ­Finishing Department, $ 10,550
h. Cost of goods completed and transferred out of the Finishing Department into ­Finished Goods Inventory, $ 15,700