As the bookkeeper of Ace Manufacturing, you are to record the following transactions in the general journal for the month of November:

1. Raw materials of $84,000 were issued from the storeroom.

2. Charged $65,000 of direct labor to production.

3. Supplies costing $7,900 were issued from the storeroom.

4. Incurred indirect labor costs of $19,000.

5. The following expenses were charged to overhead: rent, $3,200; supervision, $7,400; depreciation, $4,200; electricity, $6,000.

6. Overhead was applied at 60% of direct labor dollars.

7. Transferred completed products costing $150,000 to finished goods.

8. Products costing $200,000 were sold on account for $220,000.