Crawford Corporation incurred the following transactions.

1. Purchased raw materials on account $46,300.
2. Raw Materials of $36,000 were requisitioned to factory. An analysis of the materials
3. Factory labor costs incurred were $59,900 of which $51,000 pertained to factory wages payable and $8,900 pertained to Employer payroll taxes payable.
4. Time tickets indicated that $54,000 was directed labor $ 5,900 was indirect labor
5. Manufacturing overhead costs incurred on account were $ 80,500
6. Depreciation on the companys office building was $8,100
7. Manufacturing overhead was applied at the rate 150% of direct labor cost
8. Goods costing $88,000 were completed and transferred to finished goods.
9. Finished goods costing $75,000 to manufacture were sold on account for $103,000.

Instructions

Journalize the transactions. (Omit Explanations.)