a. Incurred and paid Web site expenses, $2,300. b. Incurred manufacturing wages of $12,000,80% of which was direct labor and 20% of which was indirect labor. c. Purchased raw materials on account, $20.000 d. Used in production: direct materials, $5,500; indirect materials, $3,000. e. Recorded manufacturing overhead: depreciation on plant, $10,000; plant insurance (previously paid), $1,100; plant property tax, \$4,300 (credit Property Tax Payable). f. Allocated manufacturing overhead to jobs, 150% of direct labor costs. g. Completed production on jobs with costs of $32,000. h. Sold inventory on account, $30,000; cost of goods sold, $14,000. i. Adjusted for overallocated or underallocated overhead. Joumalize the following transactions for Lake's Seats. Explanations are not required. 2] (Click the icon to view the transactions) (Record debits first, then credits, Exclude explanations from any joumal entries.) a. Incurred and paid Web site expenses, $2,300