Journalize the following transactions for Shelton, Inc.

(a)		Incurred direct labor costs of $23,040 for 3,200 hours. The standard labor cost was $24,160.
(b)		Assigned 3,200 direct labor hours costing $23,040 to production. Standard hours were 3,380.

(Credit account titles are automatically indented when amount is entered. Do not indent manually. Round per unit values to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 52.)