Bjerg Corporation incurred the following transactions. Purchased raw materials on account $46,300. Raw Materials of $36,000 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,800 was classified as indirect materials. Factory labor costs incurred were $53,900, of which $49,000 pertained to factory wages payable and $4,900 pertained to employer payroll taxes payable. Time tickets indicated that $48,000 was direct labor and $5,900 was indirect labor. Overhead costs incurred on account were $80,500. Manufacturing overhead was applied at the rate of 150% of direct labor cost. Goods costing $88,000 were completed and transferred to finished goods. Finished goods costing $75,000 to manufacture were sold on account for $103,000. A. Journalize the transactions