Journalize the following transactions:
a. Storeroom issued raw materials costing $9,000.
b. Direct labor of $3,800 was charged to production.
c. Supplies costing $3,400 were issued by the storeroom.
d. Indirect labor cost of $5,400 was incurred.
e. Rent of $1,400 and Depreciation of $900 were charged to overhead.