Record the following process costing transactions in the general journal: Transactions a. Purchase of raw materials on account, $9,400 b. Requisition of direct materials to Assembly Department, $4,300 Finishing Department, $2,600 c. Incurrence and payment of direct labor, $10,600 (these costs should be debited to WIP Inventory-Assembly) d. Incurrence of manufacturing overhead costs (unpaid): Property taxes-plant, $1,700 Utilities-plant, $4,000 Insurance-plant, $1,500 Depreciation-plant, $3,600 e. Assignment of conversion costs to the Assembly Department: Direct labor, $4,800 Manufacturing overhead, $2,800 f. Assignment of conversion costs to the Finishing Department: Direct labor, $4,600 Manufacturing overhead, $6,600 g. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, \$10,550 h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, \$15,200 Record the following process costing transactions in the general journal: Transactions a. Purchase of raw materials on account, $9,400 b. Requisition of direct materials to Assembly Department, $4,300 Finishing Department, $2,600 c. Incurrence and payment of direct labor, $10,600 (these costs should be debited to WIP Inventory-Assembly) d. Incurrence of manufacturing overhead costs (unpaid): Property taxes-plant, $1,700 Utilities-plant, $4,000 Insurance-plant, $1,500 Depreciation-plant, $3,600 e. Assignment of conversion costs to the Assembly Department: Direct labor, $4,800 Manufacturing overhead, $2,800 f. Assignment of conversion costs to the Finishing Department: Direct labor, $4,600 Manufacturing overhead, $6,600 g. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, \$10,550 h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, \$15,200