Incurred and paid Web site expenses, $2, 800. Incurred manufacturing wages of $10,000, 70% of which was direct labor and 30% of which was indirect labor. Consider the following transactions for Blanche's Benches: Journalize the transactions. (Record debits first, then credits. Exclude explanations from any journal entries.) Purchased raw materials on account, $19,000. Used in production: direct materials, $8,000; indirect materials, $3, 500. i. Recorded manufacturing overhead: depreciation on plant, $14,000; plant insurance (previously paid), $1, 300; plant property tax, $3, 500 (credit Property Tax Payable). Allocated manufacturing overhead to jobs, 230% of direct labor costs. Completed production on jobs with costs of $36,000. Sold inventory on account, $26,000; cost of goods sold, $12,000. Adjusted for overallocated or underallocated overhead