Record the following process costing transactions in the general journal: 

a. Requisition of direct materials by the Milling Department, \(\$ 4,000\).

b. Assignment of conversion costs to the Assembling Department:

c. Cost of goods completed and transferred out of Milling and into Assembling, \(\$ 10,250\).

d. Cost of goods completed and transferred out of the Assembling Department into Finished Goods Inventory, \(\$ 15,600\).

Direct labor, $4,700 Manufacturing overhead, $2,900