Crane Corporation incurred the following transactions. 1. Purchased raw materials on account $ 37,970. 2. Raw Materials of $ 29,520 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $ 5,580 was classified as indirect materials. 3. Factory labor costs incurred were $ 49,120. 4. Time tickets indicated that $ 44,280 was direct labor and $4,840 was indirect labor. 5. Manufacturing overhead costs incurred on account were $ 66,010. 6. Depreciation on the company's office building was $6,640. 7. Manufacturing overhead was applied at the rate 150% of direct labor cost. 8. Goods costing $72,160 were completed and transferred to finished goods. 9. Finished goods costing $ 61.500 to manufacture were sold on account for $ 84.460. Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)