Blossom Corporation incurred the following transactions.

1.		Purchased raw materials on account $ 57,500.
2.		Raw Materials of $ 44,640 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $ 8,520 was classified as indirect materials.
3.		Factory labor costs incurred were $ 74,320.
4.		Time tickets indicated that $ 66,960 was direct labor and $ 7,360 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $ 99,820.
6.		Depreciation on the companys office building was $ 10,000.
7.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.		Goods costing $ 109,120 were completed and transferred to finished goods.
9.		Finished goods costing $ 93,000 to manufacture were sold on account for $ 127,720.

Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(1)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(2)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(3)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(4)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(5)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(6)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(7)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(8)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(9)	enter an account title to record the sale	enter a debit amount	enter a credit amount
	enter an account title to record the sale	enter a debit amount	enter a credit amount
	(To record the sale)
	enter an account title to record the cost of the sale	enter a debit amount	enter a credit amount
	enter an account title to record the cost of the sale	enter a debit amount	enter a credit amount
	(To record the cost of the sale)