Record the following process costing transactions in the general journal:

a. Purchase of raw materials on account, $9,300

b. Requisition of direct materials to

Assembly Department, $4,300

Finishing Department, $2,400

c. Incurrence and payment of direct labor, $10,500 (these costs should be debited to WIP Inventory-Assembly)

d. Incurrence of manufacturing overhead costs (unpaid):

Property taxes-plant, $1,800

Utilities-plant, $4,800

Insurance-plant, $1,700

Depreciation-plant, $3,800

e. Assignment of conversion costs to the Assembly Department:

Direct labor, $5,000

Manufacturing overhead, $2,600

f. Assignment of conversion costs to the Finishing Department:

Direct labor, $4,700

Manufacturing overhead, $6,600

g. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $10,500

h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $15,600