Carla Vista Corporation had the following transactions during its first month of operations:

1.		Purchased raw materials on account, $100,300.
2.		Raw materials of $35,400 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,080 was classified as indirect materials.
3.		Factory labor costs incurred were $206,500 of which $171,100 pertained to factory wages payable and $35,400 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $171,100 was direct labor and $35,400 was indirect labor.
5.		Overhead costs incurred on account were $233,640.
6.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
7.		Goods costing $135,700 are still incomplete at the end of the month; the other goods were completed and transferred to finished Goods Inventory.
8.		Finished Goods Inventory with a cost of $118,000 was sold on account for $153,400.

Journalize the above transactions for Carla Vista Corporation.