Record the following transactions that occurred during April 2019 for Boyd Manufacturing Corporation, which uses the perpetual inventory system:

Apr. 21 Transferred \($160,000\) of completed goods from the factory to the warehouse.
25 Requisitioned \($90,000\) of materials for use in the factory as direct materials and \($20,000\) for indirect materials.
28 Sold goods costing \($60,000\) for \($100,000\) on account.