Crawford Corporation incurred the following transactions.

1.		Purchased raw materials on account $53,000.
2.		Raw Materials of $41,800 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,700 was classified as indirect materials.
3.		Factory labor costs incurred were $60,500, of which $50,600 pertained to factory wages payable and $9,900 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $54,800 was direct labor and $5,700 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $84,800.
6.		Depreciation on the companys office building was $9,000.
7.		Manufacturing overhead was applied at the rate of 160% of direct labor cost.
8.		Goods costing $94,200 were completed and transferred to finished goods.
9.		Finished goods costing $78,200 to manufacture were sold on account for $109,000.

Journalize the transactions.