Carla Vista Corporation incurred the following transactions.

1.		Purchased raw materials on account $ 54,710.
2.		Raw Materials of $ 42,480 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $ 8,100 was classified as indirect materials.
3.		Factory labor costs incurred were $ 70,720.
4.		Time tickets indicated that $ 63,720 was direct labor and $ 7,000 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $ 94,990.
6.		Depreciation on the companys office building was $ 9,520.
7.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.		Goods costing $ 103,840 were completed and transferred to finished goods.
9.		Finished goods costing $ 88,500 to manufacture were sold on account for $ 121,540.

Journalize the transaction.

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)