As the bookkeeper of Queen Manufacturing, you are to record the following transactions in the general journal for the month of November:
a. Raw materials of $74,000 were issued from the storeroom.
b. Charged $60,000 of direct labor to production.
c. Supplies costing $7,200 were issued from the storeroom.
d. Incurred indirect labor costs of $13,000.
e. The following expenses were charged to overhead: rent, $2,700; supervision, $7,800; depreciation, $3,400; electricity, $6,000.
f. Overhead was applied at 80% of direct labor dollars.
g. Transferred completed products costing $160,000 to finished goods.
h. Products costing $190,000 were sold on account for $220,000.