Record the following process costing transactions in the general journal: (Click the icon to 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.) More info a. Purchase of raw materials on account, $9,800 b. Requisition of direct materials to Assembly Department, $4,100 Finishing Department, $2,900 c. Incurrence and payment of direct labor, $10,500 (these costs should be debited to WIP Inventory-Assembly) d. Incurrence of manufacturing overhead costs (unpaid): Property taxes -plant, $1,900 Utilities-plant, $4,500 Insurance-plant, $1,400 Depreciation-plant, $3,500 e. Assignment of conversion costs to the Assembly Department; Direct labor, $4,800 Manufacturing overhead, $2,300 f. Assignment of conversion costs to the Finishing Department: Direct labor, $4,600 Manufacturing overhead, $6,500 g. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $10,300 h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $15,600