E20-3 Record the following transactions in Systems Engineering's general journal.

a. Incurred and paid Web site expenses, $6,500.

b. Incurred and paid manufacturing wages, $16,000.

c. Purchased materials on account, $13,500.

d. Used in production: direct materials, $9,000; indirect materials, $2,000.

e. Assigned $16,000 of manufacturing labor to jobs, 70% of which was direct labor and 30% of which was indirect labor.

f. Recorded manufacturing overhead: depreciation on plant, $13.000: plant insurance. $1,700: plant property tax. $4,200 (credit Property Tax Payable). g. Allocated manufacturing overhead to jobs, 200% of direct labor cost. h. Completed production. $27,000. i. Sold inventory on account, $22,000: cost of goods sold. $14,000.