Record the following process costing transactions in the general journal:
a. Purchase of raw materials on account, $ 9,900
b. Requisition of direct materials to Assembly Department, $ 4,400 Finishing Department, $ 2,800
c. Incurrence and payment of manufacturing labor, $ 10,300
d. Incurrence of manufacturing overhead costs: Property taxes— plant, $ 1,500 Utilities— plant, $ 4,500 Insurance— plant, $ 1,400 Depreciation— plant, $ 3,300
e. Assignment of conversion costs to the Assembly Department: Direct labor, $ 5,000 Manufacturing overhead, $ 2,700
f. Assignment of conversion costs to the Finishing Department: Direct labor, $ 4,300 Manufacturing overhead, $ 6,000
g. Cost of goods completed and transferred out of the Assembly Department to the ­Finishing Department, $ 10,200
h. Cost of goods completed and transferred out of the Finishing Department into ­Finished Goods Inventory, $ 15,300