As the bookkeeper of Bishop Manufacturing, you are to record the following transactions in the general journal for the month of November:
1. Raw materials of $72,000 were issued from the storeroom.

2. Charged $52,000 of direct labor to production.

3. Supplies costing $7,600 were issued from the storeroom.

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

5. The following expenses were charged to overhead: rent, $2,600; supervision, $8,600; depreciation, $4,000; electricity, $6,000.

6. Overhead was applied at 50% of direct labor dollars.

7. Transferred completed products costing $180,000 to finished goods.

8. Products costing $192,000 were sold on account for $213,000.