Journalize the following transactions for Lake'sSeats. Explanations are not required.

0 More Info 3. Incurred and paid Web site expenses, $2,900. I}. Incurred manufacturing 1.vages of $16,000, 50% of 1.vhich was direct labor and 40% of which was indirect labor. . Purchased rav-r matelials on account, $21,000. . Used in production: direct materials. $0,500; indirect materials, $4,500. . Recorded manufacturing overhead: depreciation on plant, $15,000; plant insurance {previously paid}, $2,000; plant property tax, $4,300 {credit Propertyr Tax Payable]. Allocated manufacturing ovediead to jobs, 150% of direct labor costs. . Completed production on jobs 1.vith costs of $38,000. h. Sold inventory on account, $20,000; cost of goods sold, $10,000. i. Adjusted for overallocated or underallocated overhead