Answer:
S/n General Journal Debit Credit
a. Office supplies $36,000
Account payable $36,000
b. Work in process $22,509
Office supplies $22,509
c. Manufacturing overhead $7,550
Office supplies $7,550
d. Work in process $32,503,220
Wages payable $32,503,220
e. Manufacturing overhead $574,327
Wages payable $574,327
f. Manufacturing overhead $957,320
Utilities payable $957,320
g. Work in process $3,250,322
Manufacturing overhead $3,250,322