Record the following process costing transactions in the general journal:

View the transactions.

a$.$ Record the purchase of raw materials on account, $$9,800.($Record debits first, then credits. Exclude explanations from any journal entries.$)$Transactions

a$.$ Purchase of raw materials on account, $$9,800$

b$.$ Requisition of direct materials to

Assembly Department, $$4,100$

Finishing Department, $$2,700$

c$.$ Incurrence and payment of direct labor, $$10,400($these costs should be

debited to WIP Inventory$-$Assembly$)$

d$.$ Incurrence of manufacturing overhead costs $($unpaid$)$:

Property taxes$-$plant, $$1,500$

Utilities$-$plant, $$4,200$

Insurance$-$plant, $$1,400$

Depreciation$-$plant, $$3,300$

e$.$ Assignment of conversion costs to the Assembly Department:

Direct labor, $$4,700$

Manufacturing overhead, $$2,700$

f$.$ Assignment of conversion costs to the Finishing Department:

Direct labor, $$4,400$

Manufacturing overhead, $$6,700$

g$.$ Cost of goods completed and transferred out of the Assembly Department to

the Finishing Department, $$10,350$

h$.$ Cost of goods completed and transferred out of the Finishing Department

into Finished Goods Inventory, $$15,300$