Answer:
Item a 
Debit : Website expenses $2,000
Credit : Cash $2,000
Item b 
Debit : Work in Process : Direct labor $11,250
Debit : Work in Process : Indirect labor $3,750
Credit : Wages Payable  $15,000
Item c 
Debit : Raw Materials $24,000
Credit : Accounts Payable $24,000
Item d 
Debit : Work in Process : Direct Materials  $7,500
Debit : Work in Process : Indirect Materials $5,000
Credit : Raw Materials $12,500
Item e 
Debit : Work in Process : Depreciation $18,000
Credit : Accumulated depreciation $18,000
Item e 
Debit : Work in Process : Pant Insurance  $1,500
Credit : Prepaid insurance  $1,500
Item e 
Debit : Work in Process : Property tax  $3,900
Credit : Property Tax Payable  $3,900
Item f 
Debit : Overheads $11,250 x 200% $22,500
Credit : Work in Process $22,500
Item g 
Debit : Finished Goods Inventory $40,000
Credit : Work in Process $40,000
Item h 
Debit : Accounts Receivables   $22,000
Debit : Cost of Sales  $18,000
Credit : Sales Revenue  $22,000
Credit : Finished Goods Inventory $18,000
Explanation:
The journals for the transactions have been prepared above.