Record the following transactions in general journal.
a. Received bill for website expenses, $2,200.
b. Incurred manufacturing wages, $19,000, 55% of which was direct labour and 45% of which was indirect labour.
c. Purchased materials on account, $18,000.
d. Used in production: direct materials, $9,500; indirect materials, $4,000.
e. Recorded manufacturing overhead: depreciation on plant, $14,000; prepaid plant insurance expired, $1,700; plant property tax, $3,500 (credit Property Tax Payable).
f. Allocated manufacturing overhead to jobs, 190% of direct labour costs.
g. Cost of jobs completed during the month, $38,000.
h. Sold all jobs (on account) completed during the month for $62,000. Assume a perpetual inventory system.