Crawford Corporation incurred the following transactions.

1.		Purchased raw materials on account $50,600.
2.		Raw Materials of $42,300 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,500 was classified as indirect materials.
3.		Factory labor costs incurred were $65,500, of which $50,900 pertained to factory wages payable and $14,600 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $54,400 was direct labor and $11,100 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $83,100.
6.		Depreciation on the companys office building was $8,300.
7.		Manufacturing overhead was applied at the rate of 160% of direct labor cost.
8.		Goods costing $92,700 were completed and transferred to finished goods.
9.		Finished goods costing $81,800 to manufacture were sold on account for $112,400.

Journalize the transactions