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, $9,300. (Record debits first, then credits. Exclude explanations from any journal entries.) More info Date a. Journal Entry Accounts Accounts Payable Accumulated Depreciation-Plant Cash Finished Goods Inventory Manufacturing Overhead Prepaid Insurance-Plant Property Taxes Payable-Plant Raw Materials Inventory Utilities Payable Wages Payable Work in Process Inventory-Assembly Work in Process Inventory-Finishing Debit Credit Purchase of raw materials on account, $9,300 b. Requisition of direct materials to Assembly Department, $4,300 C. d. f. g. h. Finishing Department, $2,400 Incurrence and payment of direct labor, $10,500 (these costs should be debited to WIP Inventory-Assembly) Incurrence of manufacturing overhead costs (unpaid): Property taxes-plant, $1,800 Utilities-plant, $4,800 Insurance-plant, $1,700 Depreciation-plant, $3,800 Assignment of conversion costs to the Assembly Department: Direct labor, $5,000 Manufacturing overhead, $2,600 Assignment of conversion costs to the Finishing Department: Direct labor, $4,700 Manufacturing overhead, $6,600 Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $10,500 Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $15,600 Print Done