Crawford Corporation incurred the following transactions.

1.	Purchased raw materials on account $49,400.
2.	Raw Materials of $41,300were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,000was classified as indirect materials.
3.	Factory labor costs incurred were $65,200, of which $51,300pertained to factory wages payable and $13,900pertained to employer payroll taxes payable.
4.	Time tickets indicated that $54,600was direct labor and $10,600was indirect labor.
5.	Manufacturing overhead costs incurred on account were $84,900.
6.	Depreciation on the companys office building was $8,300.
7.	Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.	Goods costing $96,300were completed and transferred to finished goods.
9.	Finished goods costing $80,700to manufacture were sold on account for $111,600.

Journalize the transactions.