Clean Water had the following process costing transactions in March

Mar 5 purchased and paid 6,500 for raw materials

mar 15 Made a payment of 50,000 for total manufacturing payroll which was accrued for in February in the wages payable account

mar 31 filtration department incurred 10,000 of direct labor wages

mar 31 Bottling department incurred 4,000 of direct labor wages

mar 31 transfer costs of 9,000 from filtration department to bottling department

mar 31 transfer costs of 12,000 from bottling department to finished goods inventory

Record the above transactions in the general journal.