Record the Following Process Costing Transactions in the General Journal

Record the following process costing transactions in the general journal:
a. Purchase of raw materials on account, $18,000
b. Requisition of direct materials to:
Assembly Department, $8,000
Finishing Department, $4,000
c. Incurrence and payment of manufacturing labour, $21,600
d. Incurrence of manufacturing overhead costs:
Property taxes-plant, $3,800
Utilities-plant, $9,000
Insurance-plant, $2,200
Depreciation-plant, $6,800
e. Assignment of conversion costs to the Assembly Department:
Direct labour, $9,400
Manufacturing overhead, $5,800
f. Assignment of conversion costs to the Finishing Department:
Direct labour, $8,800
Manufacturing overhead, $12,400
g. Cost of goods completed and transferred out of the Assembly Department to the
Finishing Department, $20,500
h. Cost of goods completed and transferred out of the Finishing Department
into Finished Goods Inventory, $31,200