Journalize the following transactions for Becah's Bakery:

Becah's Bakery

a$.$ Incurred and paid Website expenses, $$2,610.$

b$.$ Incurred manufacturing wages of $$10,900,$ of which $70\%$ was for direct labor and $30\%$ of which was for indirect labor.

c$.$ Purchased raw materials on account, $$18,040.$

d$.$ Used in production: direct materials, $$7,970$; indirect materials $$3,630.$

e$.$ Recorded manufacturing overhead: depreciation on plant, $$14,190$; plant insurance $($previously paid$),$ $$1,440$; plant property tax, $$3,650($credit Property Tax Payable$).$

f$.$ Allocated manufacturing overhead to jobs, $230\%$ of direct labor costs.

g$.$ Completed production on jobs with costs of $$35,580.$

h$.$ Sold inventory on account, $$25,980$; cost of goods sold, $$12,650.$

i$.$ Adjusted for overallocated or underallocated overhead.