Consider the following transactions for Judy’s Sofas:

(a) Incurred and paid Web site expenses, $2,900.

(b) Incurred manufacturing wages of $15,000, 60% of which was direct labor and 40% of which was indirect labor.

(c)Purchased materials on account, $24,000.

(d) Used in production: direct materials, $9,500; indirect materials, $4,500.

(e) Recorded manufacturing overhead: depreciation on plant, $10,000; plant insurance, $1,300; plant property tax, $4,200 (credit Property tax payable).

(f) Allocated manufacturing overhead to jobs, 250% of direct labor costs.

(g) Completed production, $38,000.

(h) Sold inventory on account, $20,000; cost of goods sold, $10,000.

(i) Journalized the closing of the manufacturing overhead account.

Requirement

1. Journalize the transactions in Judy’s general journal.