Crane Corporation had the following transactions during its first month of operations: 1. Purchased raw materials on account, $69,700. 2. Raw materials of $24,600 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $4,920 was classified as indirect materials. 3. Factory labor costs incurred were $143,500 of which $118,900 pertained to factory wages payable and $24,600 pertained to employer payroll taxes payable. 4. Time tickets indicated that $118,900 was direct labor and $24,600 was indirect labor. 5. Overhead costs incurred on account were $162,360. 6. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 7. Goods costing $94,300 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 $82,000 was sold on account for $106,600. Journalize the above transactions for Crane Corporation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)