1. (1) Journalize the following transactions during the month (all numbers are in thousands). Explanations are not required.

a.	Used indirect materials in production, $3
b.	Incurred indirect manufacturing labor in production, $12. Wages have not been paid.
c	Incurred Depreciation on plant building and equipment, $20
d.	Prepaid insurance on plant was expired, $4
e.	Paid a plant utility bill for $2