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, $72,000
b. Requisition of direct materials to:
Assembly Department, $21,000
Finishing Department, $12,000
c. Incurrence and payment of manufacturing labour, $68,500
d. Incurrence of manufacturing overhead costs:
Property taxes-plant, $16,000
Utilities-plant, $36,000
Insurance-plant, $8,500
Depreciation-plant, $27,500
e. Assignment of conversion costs to the Assembly Department:
Direct labour, $40,000
Manufacturing overhead, $24,500
f. Assignment of conversion costs to the Finishing Department:
Direct labour, $34,000
Manufacturing overhead, $48,000
g. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $82,000
h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $125,000