Crawford Corporation incurred the following transactions.

1.		Purchased raw materials on account $46,800.
2.		Raw Materials of $40,900 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,600 was classified as indirect materials.
3.		Factory labor costs incurred were $63,800, of which $51,500 pertained to factory wages payable and $12,300 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $54,300 was direct labor and $9,500 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $82,300.
6.		Depreciation on the companys office building was $8,600.
7.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.		Goods costing $93,700 were completed and transferred to finished goods.
9.		Finished goods costing $78,000 to manufacture were sold on account for $111,300.

Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)