Carla Vista Corporation incurred the following transactions. 1. Purchased raw materials on account $44,480. 2. Raw Materials of $34,560 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,560 was classified as indirect materials. 3. Factory labor costs incurred were $57,520. 4. Time tickets indicated that $51,840 was direct labor and $5,680 was indirect labor. 5. Manufacturing overhead costs incurred on account were $77,280. 6. Depreciation on the company's office building was $7,760. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $84,480 were completed and transferred to finished goods. 9. Finished goods costing $72,000 to manufacture were sold on account for $98,880. Journalize the transactions. (List all debit entries before credit entries. Credit occount titles are automatically indented when arnount is entered. Do not indent manually.) No. Account Titles and Explanation (1) Raw Materials inventory Accounts Payable (2) Workin Processinwentory Manufacturing Overhead Raw Materials inventory (3) FactoryLabor Payroll Liabilities (4) Work in Process inventory Manufacturing Overhead 77280 Factorylabor 77280 (5) Manufacturing Overhead Accounts Payable (6) Work in Process inventory Manufacturing Overhead (7) Finished Goods Inventory Work in Process inventory (8) Accounts Receivable (9) (To record the sale) (9) \begin{tabular}{|l|r|} \hline Cost of Goods Sold & 72000 \\ \hline \end{tabular} Finished Goods Inventory (To record the sale) (To record the cost of the sale)