Concord Company produces a product in two departments: (1) Mixing and (2) Finishing. The company uses a process cost accounting system. Concord had the following transactions during the current month: (a) Purchased materials for $57,000 on account. (c) Manufacturing overhead is applied to the product based on machine hours used in each department: Mixing department 456 machine hours at $30 per machine hour. Finishing department 570 machine hours at $20 per machine hour. (f) Units costing $63,840 were completed in the Mixing Department and were transferred to the Finishing Department. (8) Units costing $79,800 were completed in the Finishing Department and were transferred to finished goods. (h) Finished goods costing $45,600 were sold on account for $62,700. Prepare the journal entries to record the preceding transactions for Concord Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) (To record payroll liability) (d) (To assign factory labor to production) (e) (To assign overhead to production) (f) (To record transfer of units to the Finishing Department) (g) (To assign overhead to production) (f) (To record transfer of units to the Finishing Department) (g) (To record transfer of units to finished goods) (h1) (To record sale of finished goods on account) (h) (To record cost of units sold)