8. Journalize the following transactions for Malone Custom Furniture Manufacturing (omit explanations) a. Incurred and paid advertising expenses, $3,500. b Incurred manufacturing wages of$30,000, 60% of which was direct labor and 40% of which was indirect labor. Wages will be paid at a later date. c. Purchased raw materials on account, $27,000 d. Used in production: direct materials, $12,000; indirect materials, $5,500 e. Recorded manufacturing overhead: depreciation on plant, $14,000; plant insurance (previously paid) $1,800, plant property tax, $4,500 (credit Property Tax Payable). f. Allocated manufacturing overhead tojobs, 150% of direct labor costs. g. Completed production on jobs with costs of $55,000. h. Sold inventory on account, $64,000, cost of goods sold, $35,000. The company uses the perpetual inventory system