Record the following transactions in Micro Speakers' general journal.

a.Received bill for website expenses, $ 4,300.

b. Incurred manufacturing wages, $ 22 000, 85% of which was direct labour and 15% of which was indirect labour.

c. Purchased materials on account, $ 23 000.

d. Used in production: direct materials, $ 11 500; indirect materials, $ 5 000.

e. Recorded manufacturing overhead: depreciation on plant, $ 19 000; prepaid plant insurance expired, $ 2 500; plant property tax, $ 4 300 (credit Property Tax Payable).

f. Allocated manufacturing overhead to jobs, 190% of direct labour costs.

g. Cost of jobs completed during the month, $ 40 000.

h. Sold all jobs (on account) completed during the month for $ 60 000. Assume a perpetual inventory system.