Incurred and paid Web site expenses, $2,200 a. b. incurred manufacturing wages of $13,000, 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, $7,000; indirect materials, $2,500 e. Recorded manufacturing overhead: depreciation on plant, $17,000; plant insurance (previously paid), S1,000; plant property tax, $3,700 (credit Property Tax Payable) f. Allocated manufacturing overhead to jobs, 180% of direct labor costs g. Completed production on jobs with costs of $34,000 h. Sold inventory on account, $26,000; cost of goods sold, $14,000 i. Adjusted for overallocated or underallocated overhead Journalize the following transactions for Alan's Furniture. Explanations are not required