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, $27,000
b. Requisition of direct materials to:
Assembly Department, $12,000
Finishing Department, $8,000
c. Incurrence and payment of manufacturing labour, $32,500
d. Incurrence of manufacturing overhead costs:
Property taxes-plant, $5,500
Utilities-plant, $13,500
Insurance-plant, $3,300
Depreciation-plant, $10,000
e. Assignment of conversion costs to the Assembly Department:
Direct labour, $14,000
Manufacturing overhead, $9,500
f. Assignment of conversion costs to the Finishing Department:
Direct labour, $12,000
Manufacturing overhead, $18,500
g. Cost of goods completed and transferred out of the Assembly Department
to the Finishing Department, $31,500
h. Cost of goods completed and transferred out of the Finishing Department
into Finished Goods Inventory, $46,700