Journal Entry

$\backslash$table$[[$ITEM$,$ACCOUNTS AND EXPLANATIONS,$\backslash$table$[[$POST$.],[$REF$.]],$DEBIT,CREDIT$],[,(1),,,],[,$Work in process inventory,,$9,000,],[,$Manufacturing overhead,,$6,000,],[,$Factory Labor,,,$15,000],[,(2),,,],[,$Raw materials inventory,,$24,000,],[,$Accounts payable,,,$24,000],[,(3),,,],[,$Work in process inventory,,$9,500,],[,$Manufacturing overhead,,$4,500,],[,$Raw materials inventory,,,$14,000],[,(4),,,],[,$Manufacturing overhead,,$15,500,],[,$Accumulated depreciation$-$plant,,,$10,000],[,$Prepaid insurance,,,$1,300],[,$Property tax payable,,,$4,200],[,(5),,,],[,$Work in process inventory,,$22,500,],[,$Manufacturing overhead,,,$22,500],[,(6),,,],[,$Finished goods inventory,,$38,000,],[,$Work in process inventory,,,$38,000],[,(7),,,],[,$Accounts receivable,,$20,000,],[,$Sales revenue,,,$20,000],[,(8),,,],[,$Cost of goods sold,,$10,000,],[,$Finished goods inventory,,,$10,000]]$Match the letter that best describes each transaction.

Descriptions:

$($a$)$ To record sale of products

$($b$)$ To record jobs completed

$($c$)$ To record materials used

$($d$)$ To assign overhead costs to products

$($e$)$ To record manufacturing overhead costs

$($f$)$ To record purchase of materials

$($g$)$ To assign labor costs

$($h$)$ To record cost of goods sold