Crawford Corporation incurred the following transactions.

1.		Purchased raw materials on account $49,100.
2.		Raw Materials of $44,200 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,900 was classified as indirect materials.
3.		Factory labor costs incurred were $61,900, of which $51,400 pertained to factory wages payable and $10,500 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $55,300 was direct labor and $6,600 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $81,900.
6.		Depreciation on the companys office building was $8,500.
7.		Manufacturing overhead was applied at the rate of 160% of direct labor cost.
8.		Goods costing $93,900 were completed and transferred to finished goods.
9.		Finished goods costing $76,400 to manufacture were sold on account for $105,700.

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