Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $55,600. 2. Raw Materials of $36,400 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9.600 was classified as indirect materials. 3. Factory labor costs incurred were $65,100, of which $51,800 pertained to factory wages payable and $13,300 pertained to employer payroll taxes payable. 4. Time tickets indicated that $55,700 was direct labor and $9,400 was indirect labor. 5. Manufacturing overhead costs incurred on account were $85,500. 6. Depreciation on the company's office building was $8,700, 7. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 8. Goods costing $94.000 were completed and transferred to finished goods. 9. Finished goods costing $80,200 to manufacture were sold on account for $113,700. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)