Journalize the following transactions for Blanche's Benches. Explanations are not required.

$($i$)($Click the icon to view the transactions.$)$

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a$.$ Incurred and paid Web site expenses, $$2,100.$

b$.$ Incurred manufacturing wages of $$19,000,70\%$ of which was direct labor and $30\%$ of which was

indirect labor.

c$.$ Purchased raw materials on account, $$21,000.$

d$.$ Used in production: direct materials, $$6,000$; indirect materials, $$3,500.$

e$.$ Recorded manufacturing overhead: depreciation on plant, $$13,000$; plant insurance $($previously paid$),$

$$2,000$; plant property tax, $$4,300($credit Property Tax Payable$).$

f$.$ Allocated manufacturing overhead to jobs, $150\%$ of direct labor costs.

g$.$ Completed production on jobs with costs of $$34,000.$

h$.$ Sold inventory on account, $$24,000$; cost of goods sold, $$10,000.$

i$.$ Adjusted for overallocated or underallocated overhead.