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, $36,000
b. Requisition of direct materials to:
Assembly Department, $16,000
Finishing Department, $8,000
c. Incurrence and payment of manufacturing labour, $44,000
d. Incurrence of manufacturing overhead costs:
Property taxes-plant, $7,200
Utilities-plant, $18,000
Insurance-plant, $4,500
Depreciation-plant, $13,500
e. Assignment of conversion costs to the Assembly Department:
Direct labour, $19,000
Manufacturing overhead, $23,000
f. Assignment of conversion costs to the Finishing Department:
Direct labour, $15,500
Manufacturing overhead, $26,000
g. Cost of goods completed and transferred out of the Assembly Department to
the Finishing Department, $42,000
h. Cost of goods completed and transferred out of the Finishing Department into
Finished Goods Inventory, $60,000