As the bookkeeper of Knight Manufacturing, you are to record the following transactions in the general journal for the month of November:

a. Raw materials of $72,000 were issued from the storeroom.

b. Charged $62,000 of direct labor to production.

c. Supplies costing $7,600 were issued from the storeroom.

d. Incurred indirect labor costs of $15,000.

e. The following expenses were charged to overhead: rent, $3,400; supervision, $7,400; depreciation, $3,600; electricity, $6,400.

f. Overhead was applied at 90% of direct labor dollars.

g. Transferred completed products costing $155,000 to finished goods.

h. Sold products costing $196,000.