a. Incurred and paid Web site expenses, $2,100. b. Incurred manufacturing wages of $19,000, 60% of which was direct labor and 40% of which was indirect labor. c. Purchased raw materials on account, $21,000. d. Used in production: direct materials, $7,000; indirect materials, $3,000. e. Recorded manufacturing overhead: depreciation on plant, $15,000; plant insurance (previously paid), $1,100; plant property tax, $3,800 (credit Property Tax Payable). f. Allocated manufacturing overhead to jobs, 220% of direct labor costs. 9. Completed production on jobs with costs of $32,000. h. Sold inventory on account, $26,000; cost of goods sold, $16,000. 1. Adjusted for overallocated or underallocated overhead. Journalize the following transactions for Lake's Seats. Explanations are not required. (Click the icon to view the transactions.) (Record debits first, then credits. Exclude explanations from any journal entries.)