Crawford Corporation incurred the following transactions. Journalize transactions.

1.		Purchased raw materials on account $53,300.
2.		Raw Materials of $36,300 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,500 was classified as indirect materials.
3.		Factory labor costs incurred were $60,200, of which $50,800 pertained to factory wages payable and $9,400 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $55,300 was direct labor and $4,900 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $82,500.
6.		Depreciation on the companys office building was $8,700.
7.		Manufacturing overhead was applied at the rate of 160% of direct labor cost.
8.		Goods costing $98,300 were completed and transferred to finished goods.
9.		Finished goods costing $84,400 to manufacture were sold on account for $107,200.