Journalize the following transactions for Jackson Manufacturing $($omit explanations$)$:

a$.$ Purchased materials on account, $$5,000.$

b$.$ Incurred manufacturing wages of $$100,000,60\%$ of which was direct labor and $40\%$ of which was indirect labor. Wages will be paid at a later date.

c$.$ Used in production: direct materials, $$12,000$; indirect materials, $$500$

d$.$ Recorded manufacturing overhead: depreciation on plant, $$20,000$ and plant insurance $($previously paid$),$ $$2,800.$

e$.$ Allocated manufacturing overhead to jobs, $110\%$ of direct labor costs.

f$.$ Completed production on jobs with costs of $$45,000.$

g$.$ Sold inventory on account, $$70,000$; cost of goods sold, $$45,000.$ The company uses the perpetual inventory system.

h$.$ Adjusted for overallocated or under allocated overhead.