In Gerth Manufacturing, Production Is Started in the Fabricating Department

In Gerth Manufacturing, production is started in the fabricating department. The work is then transferred to the finishing department where goods are completed and then transferred to the finished goods storeroom. Data about the company's costs during February 2013 are given below. $$\begin{array}{l}\text { Material costs placed into production: }\\\begin{array} { l r } \text { Fabricating Department } & \$ 64,000 \\\text { Finishing Department } & 2,500 \\\text { Direct labor costs: } & \\\text { Fabricating Department } & 6,000 \\\text { Finishing Department } & 16,000 \\\text { Taxes withheld from employees' earnings: } & \\\text { Social security tax withheld } & 1,364 \\\text { Medicare tax withheld } & 319 \\\text { Employees' income tax withheld } & 1,790 \\\text { Overhead costs: } & \\\text { Fabricating Department } & 17,000 \\\text { Finishing Department } & 9,000\end{array}\end{array}$$ During the month, products costing $45,000 were transferred from the fabricating department to the finishing department; goods costing $56,000 were transferred from the finishing department to finished goods inventory; and goods that cost $63,000 were sold on account for $79,000. Record the following events on page 3 of a general journal. Use February 28 as the date. Omit descriptions.
(a.) Place materials into production
(b.) Charge labor costs into production
(c.) Charge overhead costs into production
(d.) Transfer product from fabricating department to finishing department
(e.) Transfer finished goods from finishing department to finished goods inventory
(f.) Sale of goods
(g.) Record cost of goods sold